The IRS recently announced that, beginning October 1, 2015, its Employee Plans (EP) unit will no longer accept technical questions by email, including emailed questions sent directly from Customer Account Services. See http://www.irs.gov/Retirement-Plans/Employee-Plans-Email-Questions.
According to the announcement, the change is the result of a realignment of legal work and transfer of employees within the agency such that there the EP unit no longer has the resources available to perform research and answer legal questions.
Taxpayers may contact Customer Account Services at (877) 829-5500 for assistance with (i) account-specific questions; (ii) basic information about EP forms; and (iii) status of pending applications. Answers to other retirement plan questions may be found under Retirement Plans and Retirement Plan Forms and Publications sections of the IRS website.
Alternatively, taxpayers with legal questions may file a request for a private letter ruling (PLR) in accordance with Revenue Procedure 2015-1.