SECTION 8. WITHDRAWAL FROM THE

EARLY REFERRAL PROCESS

If the taxpayer withdraws its early referral request with respect to one or more of the early referral issues after Appeals has taken jurisdiction over the issues, such withdrawal will be treated

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in the same manner as if no agreement of those early referral issues was reached. See section 6.03, Agreement not reached. The withdrawal request must be communicated in writing to the ARDA. See section 5.03, Taxpayer response to Form 5701, regarding a withdrawal without prejudice prior to Appeals taking jurisdiction over the issue(s).