Beginning June 20, 2019, all applicants need submit only two copies of the competent authority request, except as otherwise permitted for small case competent authority requests (see section 5 of Revenue Procedure 2015-40). One copy must be an original printed submission containing signed originals of the request letter and attachments. One copy must be an electronic copy of the contents of the original printed submission on CD or flash drive or similar acceptable electronic storage medium. The requirement to provide additional photocopies for certain competent authority requests, as set forth in section 2.03(1) of the revenue procedure’s appendix, no longer applies. Similarly, advance pricing agreement (APA) applicants need submit only the original printed APA request containing signed originals of the request letter and attachments and one electronic copy of the contents of the original printed request on an acceptable electronic storage medium. The requirement to provide additional copies set forth in section 2.01 of the appendix to Revenue Procedure 2015-41, 2015-35 I.R.B. 263, no longer applies.
