SECTION 3. HOW TO REQUEST EARLY

REFERRAL

An early referral request must follow the requirements set forth in section 3, Procedures For Requesting Early Refer- ral, in Rev. Proc. 96–9. A request for early referral must be submitted in writing by the taxpayer to the case manager. The case manager may suggest that a taxpayer make such a request. For purposes of this announcement, ‘‘case manager’’ includes Compliance, Examination, Collection, and EP/EO group managers. See section 3.02 regarding Statement of Issues and Position ; section 3.03, Perjury State- ment ; and section 3.04, Signatures .