Sri is considering writing the IRS to find out whether a possible stock redemption would be a qualified stock redemption. Indicate for Sri the relevant tax issues regarding this letter ruling request by labeling each below as "A relevant tax issue" or "Not a relevant tax issue". Is requesting a letter ruling the most cost-effective way to carry out this tax planning? Will the letter ruling have substantial authority for purposes of the accuracy-related penalty? Has Sri requested a letter ruling within the past five years? Is this a tax area in which the IRS will issue an individual letter ruling? Has Sri received an adverse letter ruling in the past?

Sri is considering writing the IRS to find out whether a possible stock redemption would be a qualified stock redemption. Indicate for Sri the relevant tax issues regarding this letter ruling request by labeling each below as "A relevant tax issue" or "Not a