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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 10. HOW DOES A

Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER APPEAL A DISTRICT DIRECTOR’S OR CHIEF’S, APPEALS OFFICE, DECISION NOT TO SEEK TECHNICAL ADVICE?

Taxpayer notified of decision not to seek technical advice

Taxpayer may appeal decision not to seek technical advice

Chief, examination division, or chief, appeals office, determines whether technical advice will be sought

Chief’s decision may be reviewed but not appealed

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▸Contents — Internal Revenue Bulletin 1997-1
Internal Revenue Bulletin 1997-1

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