Rev. Proc. 80-38

Section 1. Background

Section 4.01 of Rev. Proc. 80-22, 1980-1 C.B. 654, sets forth areas in which advance rulings and determination letters will not ordinarily be issued by the Internal Revenue Service.

Sec. 2. Procedure

Rev. Proc. 80-22 is amplified to include the following under section 4.01:

Section 871 -- Classification of alien individuals as resident or nonresident -- The determination as to whether an alien individual is either a resident or nonresident of the United States will not be made with respect to situations in which the determination is dependent on factual representations that cannot be confirmed until the close of the alien individual's affected taxable year(s), that is, representations concerning an alien individual's projected stay and activities in the United States.

Sec. 3. Effective Date

This revenue procedure will apply to all ruling requests on hand in the National Office on September 29, 1980, the date of publication of this revenue procedure in the Internal Revenue Bulletin, as well as to requests received thereafter.

Sec. 4. Effect on Other Revenue Procedures

Rev. Proc. 80-22 is amplified.