[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR509.120]

[Page 49]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 509--SWITZERLAND--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 509.120  Double taxation claims.

    (a) General. Under Article XVII of the convention, where the 
taxpayer shows proof that the action of the tax authorities of the 
United States or Switzerland has resulted, or will result, in double 
taxation contrary to the provisions of the convention, he is entitled to 
present the facts to the country of which he is a citizen; or, if he is 
not a citizen of either country, to the country of which he is a 
resident; or, if the taxpayer is a corporation or other entity, to the 
country in which it is created or organized. The article provides that, 
should the taxpayer's claim be deemed worthy of consideration, the 
competent authority of the country to which the facts are presented 
shall undertake to come to an agreement with the competent authority of 
the other country with a view to equitable avoidance of the double 
taxation in question.
    (b) Manner of filing claim. Such a claim on behalf of a United 
States citizen, corporation, or other entity, or on behalf of a resident 
of the United States who is not a Swiss citizen, shall be filed with the 
Commissioner. The claim shall be set up in the form of a letter 
addressed to ``The Commissioner of Internal Revenue, Washington, D.C.'' 
and shall show fully all facts and laws on the basis of which the 
claimant alleges that such double taxation has resulted or will result. 
If the Commissioner determines that there is an appropriate basis for 
the claim under the convention, he shall take up the matter with the 
Director of the Federal Tax Administration with a view to arranging an 
agreement of the character contemplated by Article XVII.