SECTION 19. WHAT IS THE

EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?

.01 Section 1 is amended to clarify that any reference to chief, examination division, includes, when appropriate, the chief, employee plans/exempt organizations division.

.02 Because the Service and the taxpayer cannot consent under § 6501(c)(4) to extend the period of limitations for assessment of estate taxes, sections 2 and 7.02 are amended to provide that if a case is docketed for an estate tax issue of a taxpayer while a request for technical advice on the same issue of the same taxpayer is pending, the national office may issue the technical advice memorandum if the appropriate appeals officer and counsel for the Government agree, by memorandum, to the issuance of the technical advice memorandum.

.03 Section 7.03 is amended to provide that the district or appeals office’s decision whether to request technical advice should not be influenced by the fact that the issue is raised late in the examination or appeals process.

.04 Sections 8.02 and 14.11(1) are amended to clarify that a stamped signature is not permitted on, respectively, a deletions statement and a penalties of perjury statement.

.05 Section 8.04 is redesignated as section 8.05 in this revenue procedure. .06 New section 8.04 is added to provide that the district or appeals office must submit: (1) two copies of the request for technical advice to the national office; and (2) one copy of the request for technical advice to the Issue or Industry Specialist if the request involves a designated issue or industry under the Industry Specialization Program.

.07 Section 9.03 is amended to provide that the option of not issuing technical advice by the national office applies when the district director or chief, appeals office, and the taxpayer cannot agree on the material facts and the request for technical advice does not involve the issue of whether a letter ruling should be modified or revoked. If a technical advice request involves the issue of whether a letter ruling should be modified or revoked, the national office will issue technical advice.

.08 Section 12.02 is amended to clarify that the examining officer or appeals officer will be offered the opportunity to attend the taxpayer’s conference of right.

.09 Section 12.09 is amended to clarify that the examining officer or appeals officer will be offered the opportunity to participate in any additional taxpayer’s conference, including a conference with an official higher than the branch level.

Rev. Proc. 95–2, 1995–1 C.B. 365, is superseded.

Sec. 78