SECTION 16. HOW DOES A KEY

DISTRICT OR AN APPEALS OFFICE USE THE TECHNICAL ADVICE?

.05 If the taxpayer has not submitted the required deletions statement .06 Criminal or civil fraud cases

p. 138 .01 Taxpayer notified of decision not to seek technical advice

.02 Taxpayer may appeal decision not to seek technical advice

.03 Chief, EP/EO division, or chief, appeals office, determines whether

technical advice will be sought

.04 Chief’s decision may be reviewed but not appealed

p. 139 .01 Taxpayer notified

.02 National office may provide views

p. 140 .01 If requested, offered to the taxpayer when adverse technical advice

proposed

.02 Normally held within 21 days of contact with the taxpayer

.03 21-day period may be extended if justified and approved

.04 Denial of extension cannot be appealed

.05 Entitled to one conference of right

.06 Conference may not be taped

.07 Conference may be delayed to address a request for relief under

§ 7805(b) of the Code

.08 Service makes tentative recommendations

.09 Additional conferences may be offered

.10 Additional information submitted after the conference

.11 May, under limited circumstances, schedule a conference to be held by

telephone

p. 142 .01 Taxpayer may request status

.02 Key district director or chief, appeals office may request status

p. 142 .01 Delegates authority to branch chiefs

.02 Determines whether request has been properly made

.03 Contacts the key district or appeals office to discuss issues

.04 Determines whether any matters in the request should be referred to

another branch

.05 Informs the key district or appeals office if additional information is

needed

.06 Gives tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for

tentative conclusion

.08 Advises the key district or appeals office that tentative conclusion is

not final

.09 Advises the key district or appeals office of final conclusions

.10 If additional information is requested

.11 Additional information sent to the national office and copy sent to the

key district director or chief, appeals office

.12 Informs the taxpayer when requested deletions will not be made

.13 Prepares reply in two parts

.14 Routes replies to appropriate office

p. 145 .01 Generally applies advice in processing the taxpayer’s case

.02 Discussion with the taxpayer

.03 Gives copy to the taxpayer .04 Taxpayer may protest deletions not made

130

.05 When no copy is given to the taxpayer