SECTION 2. WHAT SIGNIFICANT

CHANGES HAVE BEEN MADE TO REV. PROC. 95–5?

This revenue procedure explains when and how the Assistant Commissioner (Employee Plans and Exempt Organizations) gives technical advice to a key district director or a chief, appeals office in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when a key district director or a chief, appeals office requests technical advice regarding a tax matter.

The term key district director means the district director of one of the key district offices set forth in Rev. Proc. 96–8, page 187, this Bulletin, and section 20.06 of Rev. Proc. 96–6, page 151, this Bulletin, as updated on Form 8717, User Fee for Employee Plan Determination Letter Request, or Form 8718, User Fee for Exempt Organization Determination Letter Request. The reference in this revenue procedure to the chief, appeals office includes, when appropriate, the Assistant Regional Director of Appeals (Large Case). In addition, any reference to appeals officer includes, when appropriate, the team chief. Finally, any reference to EP/EO means Employee Plans and Exempt Organizations.

.01 Section 8.03 is amended to provide that the key 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 determination letter, examination or appeals process.

.02 Sections 9.05 and 15.10 are amended to clarify that a stamped signature is not permitted on, respectively, a deletions statement and a penalties of perjury statement.

.03 A new section 9.07 is added to provide that the key district or appeals office must submit three (3) copies of a technical advice request to the national office.

.04 Section 10.03 is amended to provide that the option of not issuing technical advice by the national office applies when the key district director or the 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 or determination letter should be modified or revoked. If a technical advice request requests involves the issue of whether a letter ruling or determination letter should be modified or revoked, the national office will issue technical advice.

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