SECTION 12. HOW ARE

CONFERENCES SCHEDULED?

.03 Additional information required in certain circumstances

(1) To request separate letter rulings for multiple issues in a single situation

(2) To designate recipient of original or copy of letter ruling or determination letter

(3) To request expeditious handling

(4) To receive a letter ruling or submit a request for a letter ruling by facsimile transmission (fax)

(5) To request a conference

.04 Address to send the request

(1) Requests for letter rulings

(2) Requests for information letters

(3) Requests for determination letters

.05 Pending letter ruling requests

.06 When to attach letter ruling to return

.07 How to check on status of request

.08 Request may be withdrawn or national office may decline to issue letter ruling

.09 Compliance with Treasury Department Circular No. 230

p. 118 .01 In general

.02 Exempt Organizations

.03 Employee Plans

p. 118 .01 In general

.02 Is not bound by informal opinion expressed

.03 Tells taxpayer if request lacks essential information during initial contact

.04 Requires prompt submission of additional information requested after initial contact

.05 Near the completion of the ruling process, advises taxpayer of conclusions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request

.06 May request draft of proposed letter ruling near the completion of the ruling process

p. 120 .01 Schedules a conference if requested by taxpayer

.02 Permits taxpayer one conference of right

.03 Disallows verbatim recording of conferences

.04 Makes tentative recommendations on substantive issues

.05 May offer additional conferences

.06 Requires written confirmation of information presented at conference

.07 May schedule a pre-submission conference

.08 Under limited circumstances, may schedule a conference to be held by telephone

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