With the publication of Revenue Procedure 2014-4 on January 2, 2014, the IRS announced that determination letter requests (which includes requests included with Forms 1023 or 1024) are not eligible for expedited handling. The IRS webpage on Applying for Exemption: Expediting Application Processing has yet to be updated or deleted to reflect this change.....
There is an update on this..
UPDATE (VIA NEO Law group) (1/29/13): It turns out that Rev. Proc. 2014-4 was not accurate on this point. The IRS has clarified informally to the ABA Exempt Organizations Committee Chair Rob Wexler that it is still provides for expedited processing of exemption applications "where a request is made in writing and contains a compelling reason ...." See Update — Expedited Handling for Determination Letters Still Available from Adler & Colvin.