[Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR103.81]

[Page 419-420]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
                      CHAPTER I--MONETARY OFFICES,
                       DEPARTMENT OF THE TREASURY
 
PART 103_FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN 
TRANSACTIONS--Table of Contents
 
                    Subpart G_Administrative Rulings
 
Sec. 103.81  Submitting requests.

    (a) Each request for an administrative ruling must be in writing and 
contain the following information:
    (1) A complete description of the situation for which the ruling is 
requested,
    (2) A complete statement of all material facts related to the 
subject transaction,
    (3) A concise and unambiguous question to be answered,

[[Page 420]]

    (4) A statement certifying, to the best of the requestor's knowledge 
and belief, that the question to be answered is not applicable to any 
ongoing state or federal investigation, litigation, grand jury 
proceeding, or proceeding before any other governmental body involving 
either the requestor, any other party to the subject transaction, or any 
other party with whom the requestor has an agency relationship,
    (5) A statement identifying any information in the request that the 
requestor considers to be exempt from disclosure under the Freedom of 
Information Act, 5 U.S.C. 552, and the reason therefor,
    (6) If the subject situation is hypothetical, a statement justifying 
why the particular situation described warrants the issuance of a 
ruling,
    (7) The signature of the person making the request, or
    (8) If an agent makes the request, the signature of the agent and a 
statement certifying the authority under which the request is made.
    (b) A request filed by a corporation shall be signed by a corporate 
officer and a request filed by a partnership shall be signed by a 
partner.
    (c) A request may advocate a particular proposed interpretation and 
may set forth the legal and factual basis for that interpretation.
    (d) Requests shall be addressed to: Director, Office of Financial 
Enforcement, Office of the Assistant Secretary (Enforcement), U.S. 
Department of the Treasury, 1500 Pennsylvania Avenue NW., Room 4320, 
Washington, DC 20220.
    (e) The requester shall advise the Director, Office of Financial 
Enforcement, immediately in writing of any subsequent change in any 
material fact or statement submitted with a ruling request in conformity 
with paragraph (a) of this section.

(Approved by the Office of Management and Budget under control number 
1505-0105)