[Code of Federal Regulations]

[Title 31, Volume 1]

[Revised as of July 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 31CFR103.81]



[Page 424]

 

                  TITLE 31--MONEY AND FINANCE: TREASURY

 

                       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,

    (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)