sitieation, you may roguont a private latter ruling from the IRS titer the guLdelihem in Revenue Procedure 2004.1, 2001-1. I.R.N. 1 (or aupersodixag Rovonuo Procedure for the year at Done). Note: Certain tax classification elections can be requested by tiling Form 8832, Entity Classification Election. Ube Porn, 8