TEB Technical - Unagreed Adverse Determination

The mandatory review involves:

Ensuring that the factual and legal matters documented in the case file support the issues raised in the proposed adverse or claim denial.

Reviewing the issuer’s protest to the Form 886-A, Explanation of Items, and the examiner’s rebuttal even if such documentation was previously reviewed in a prior technical review.

If the TLS determines that the examiner’s rebuttal does not sufficiently address the issuer's protest or that the examiner’s position requires further development, the TLS coordinates with their manager, Field Exam group manager, and the examiner. Once all issues are resolved, the TLS notifies the TEB Technical manager, the examiner, the examiner’s group manager and transfers the case to Appeals.

If the examiner's group manager decides to transfer the case to Appeals before the TLS determines the rebuttal sufficiently addresses the issuer's protest, the TLS will brief the TEB Technical Manager on the case. Then, the program manager, Technical and the TEB Exam group manager will discuss whether additional case actions are required before transferring the case to Appeals.

Examiner: provide any subsequent revisions to the rebuttal to the issuer and/or the representative before transferring the case to Appeals.

Examiner: transfer case to Appeals:

Confirm the RCCMS case file sent to Appeals includes copies of the following documents:

The technical advice memorandum, if any:

All information received by TEB from the issuer regarding the bond issue or Arbitrage Rebate Claim Denial.

All workpapers related to TEB’s examination of the bond issue or Arbitrage Rebate Claim Denial.

TEB’s written Proposed Adverse Determination or Arbitrage Rebate Claim Denial.

The issuer’s written protest.

TEB’s response to positions stated by the issuer in its protest.

Ship any paper case file items to Appeals via Form 3210, Document Transmittal, to:

Internal Revenue Service ATTN: Ronda Pennington 10 Causeway Street Appeals Office Room 493 Boston, MA 02222-1083 Phone: 617-788-0628