Any requests to the Office for interpretive advice or a waiver with respect to any provision of this part shall satisfy the following requirements:
(a) A copy of the request, including any attachments, shall be filed with the Chief Counsel, Corporate and Securities Division;
(b) The provisions of this part to which the request relates, the participants in the proposed transaction, and the reasons for the request, shall be specifically identified or described; and
(c) The request shall include a legal opinion as to each legal issue raised and an accounting opinion as to each accounting issue raised.