SECTION 8. HOW TO FILE OR

DELIVER MATERIAL TO SERVICE PERSONNEL HANDLING A YEAR BEFORE THE SERVICE

If, under Section 6 or 7, a group is required to file or deliver material to the Service personnel handling a particular affected year that, on the date of filing or delivery, is before the Service, the group must file or deliver the material as follows —

.01 Year under examination . If the affected year is under examination and not under consideration by an Appeals office of the Service, the group must deliver the material to the District Director with jurisdiction over that year and, at the same time, must deliver a copy of the material to the principal

examining agent or team coordinator with jurisdiction over that year.

.02 Year under Appeals considera- tion . If the affected year is under consideration by an Appeals office of the Service, the group must deliver the material to the Chief of the Appeals office with jurisdiction over the year and, at the same time, must deliver a copy of the material to the principal Appeals officer or team chief with jurisdiction over that year.