ࡱ> FHE#` /bjbj 48_ 8|||||||8,<LG~t<$herQ|||"""X||"""||" A)Ø p"0G"|N"|".B"P \X...X...GD ||||||  DATE \@ "MMMM d, yyyy" \* MERGEFORMAT September 8, 2007 Director of Revenue 301 West High Street Truman State Office Building, Room 670 P.O. Box 311 Jefferson City, MO 65105 Director of Revenue: This letter ruling is requested pursuant to section 536.021.10, RSMo. Applicants Name (the name of the person, partnership, corporation or entity to whom the facts presented in the request apply) FORMTEXT      Applicant s Address FORMTEXT      Applicant s Phone Number (including area code) FORMTEXT      Applicant s Social Security or federal identification number (SSN, FEIN or TIN) FORMTEXT      Department of Revenue license, registration or identification number, where applicable FORMTEXT       FORMDROPDOWN  Select type of tax, fee, bond, registration or license at issue: If you selected  Other , please list the type of tax, fee, bond, registration or license at issue here:  FORMTEXT       Issue Clearly and concisely state the issue upon which a letter ruling is requested:  FORMTEXT       Facts State all relevant facts on which the letter ruling is requested in a complete, clear and concise manner:  FORMTEXT       Desired Result State the applicant s desired result and the legal basis for that result, including reference to applicable statutes, regulations and case law:  FORMTEXT       Investigation or Audit? Is the issue, as it regards the applicant*+<=RS  6 8 : N P R \ ^ b b d x z | ֹҮֹңֹҘֹҍֹjhchUjRhchUjhchUjhchUjhevUmHnHujhchUh_jh_Uhg,h/hhZhg'mHnHuh`>jh`>U5>?Sh   $If|//  8 ` ~~$If{kdt$$Ifl0,"LL t0644 laytg,` b ~~$If{kd:$$Ifl0,"LL t0644 laytg, ~~$If{kd$$Ifl0,"LL t0644 laytg, b ~~$If{kd$$Ifl0,"LL t0644 laytg, 8 : 46BRPPPPPPP1C &#$$d%d&d'd/NOPQgd{O${kd$$Ifl0,"LL t0644 laytg, 2 6 8 :  "$&0246@B Թīԣ䀋rm䓋bjhU h5jhUmHnHuj\hUjhUhHh6hhM-5hh5jhq4UmHnHujhq4Ujhq4UhHhq46hq4hM-hevh_hjh{O$Uh{O$jh{O$U& 2Rz|$*H*J*L**p+r+gd{t/Ez&#$$d%d&d'd/NOPQgdR02RThjlvxz|~(**$*&*B*D*F*H*J*L**r+t++++++Ѵͭ}yyqyfqybhLjL h Ujh{tUh{tjhRUhRjhRUhHUhoqe h{t5 hoqe5 hH5 hiehiejhieUmHnHujDhieUhiejhieUhHhie6 hie5hjhUjhUmHnHu%, presently under investigation or audit by the Missouri Department of Revenue ( investigation or audit includes, but is not limited to, a notice of adjustment, notice of deficiency, assessment, notice of loss of driving privilege or notice or suspension or revocation)?  FORMDROPDOWN  Protest, Litigation or Negotiation? Is the applicant pursuing any protest, litigation or negotiation on the issue with the Department of Revenue?  FORMDROPDOWN  Identical Issue If the applicant or his/her duly authorized representative knows of any other person, partnership, corporation or entity that is involved with the identical issue pending before the Department of Revenue, indicate so here:  FORMTEXT       Signature of Applicant (or authorized agent) Printed Name:  FORMTEXT       Title:  FORMTEXT       Applicant may provide a draft letter ruling for the Department s consideration.     2007 Ray McCarty Governmental Relations r++++++z-|----.... . ..T.-& #$$d%d&d'd/NOPQgdhIgd{t/E&#$$d%d&d'd/NOPQgd{t+++z-|-~--------.. ..,...B.D.F.P.R.T.d.f.z.|.~.....0/4/6/8/B/氬|tlhah hhhh/hhoqe6h/hh/h6h/hj h Ujh/t.UmHnHujP h Ujh/t.Uh/t.htJhhIhhI5 hhI5hhIjhLUmHnHuj h UjhLUhLhHhL6hP<hP<5 hP<5&T.....4/6/8/://@/B/D/F/|/////////////gd{tB/F/|/~////////////h6~ThfBh6~TCJaJh\jh\Uh_hM-21h:pe/ =!"#$% tDText1P$$If!vh5L5L#vL:Vl t65Lytg,tDText2P$$If!vh5L5L#vL:Vl t65Lytg,tDText3P$$If!vh5L5L#vL:Vl t65Lytg,tDText4P$$If!vh5L5L#vL:Vl t65Lytg,tDText5P$$If!vh5L5L#vL:Vl t65Lytg,Df Dropdown1eSelect the type of tax. If none of the listed tax types are applicable, type your answer in the box.Sales and Use TaxCorporation Income TaxIndividual Income TaxCorporation Franchise TaxOthervDText13tDText7tDText8tDText9DfAuditInvestigationChoose the best answer.-No, issue is not under investigation or audit!Yes, issue is under investigationYes, issue is under auditDfChoose the best answer.NoYes, issue is under protest/Yes, applicant is pursuing litigatioin on issue)Yes, applicant is in negotiation on issuevDText10vDText11vDText12@@@ NormalCJ_HaJmH sH tH DAD Default Paragraph FontRi@R  Table Normal4 l4a (k(No Listj@j g, Table Grid7:V04@4 fBHeader  !4 @4 fBFooter  ! 8>?Shfz{=>%&,J^_xYZlmno^_stu; < = > ? @ A B C D _ a b d e g h j k 0@0@0@0@0@0@0@0@0@0@0@0@0@0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@000000000000000000@00000 ^_xYZl^_; 00000000\N0000000000000 0  0 00 0 @0 @0 777: +B//  ` r+T./ / *< frx#JV\Zj_kq FFFFFS FFFFS S FFFText1Text2Text3Text4Text5 Dropdown1Text13Text7Text8Text9AuditInvestigationText10Text11Text12gK`  y$]r G@<~ r } >*urn:schemas-microsoft-com:office:smarttags PersonName H _ _ a a b b d e g h j k `w_ _ a a b b d e g h j k 33=fy=$J]_`Zk~~_rs9 ^ _ _ a a b b d e g h j _ _ a a b b d e g h j k 10ES'VP<ZCa  MI${O$g'}s)g,/t.q46`>/FhItJJOR51S6~T_ieoqegchEL!fBeJ 5/h{t ilH\#avM-evfz{ @ W L @ (UnknownGz Times New Roman5Symbol3& z Arial"1hܸ&Eff!4d[ [ 2QHX ?E2August 1, 2007 Ray McCarty Ray McCartyOh+'0 $0 P \ h tAugust 1, 2007 Ray McCartyLetter Ruling Template Ray McCarty5Microsoft Office Word@G@@:@Xf՜.+,0 hp  RMGR[  August 1, 2007 Title  !"#$&'()*+,-./012346789:;<>?@ABCDGRoot Entry F'5ØIData 1Table%WordDocument48SummaryInformation(5DocumentSummaryInformation8=CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q