SEC. 9. PROTECTIVE MEASURES

.01 General . In any matter subject to this revenue procedure, the taxpayer must take (or, if necessary, advise a related person to take) such protective measures as may be necessary with the U.S. and foreign tax authorities so that the implementation of any agreement reached by the competent authorities is not barred by administrative, legal or procedural barriers. Such barriers may arise either before or after a competent authority request is filed. Protective measures include, but are not limited to: (a) filing amended returns or protective claims for refund or credit; (b) staying the expiration of any period of limitations on the making of a refund or other tax adjustment; (c) avoiding the lapse or termination of the taxpayer’s right to appeal any tax determination; (d) complying with all applicable procedures for invoking competent authority consideration, including applicable treaty provisions dealing with time limits within which to invoke such remedy; and (e) contest

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17 relief in conjunction with its request for competent authority assistance. See Rev. Proc. 96–14, page 00, this Bulletin, which also sets forth the procedures for securing relief under Rev. Proc. 65–17 when a taxpayer does not intend to request competent authority assistance.