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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 12. HOW ARE

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

REQUESTS FOR TECHNICAL ADVICE WITHDRAWN?

Taxpayer notified .01 Once a request for technical advice has been sent to the national office, only a key district director or a chief, appeals office, may withdraw a request for technical advice. He or she may ask to withdraw a request at any time before the responding transmittal memorandum transmitting the technical advice is signed.

The key district director or the chief, appeals office, as appropriate, must notify the taxpayer in writing of an intent to withdraw the request for technical advice except (1) when the period of limitations on assessment is about to expire and the taxpayer has declined to sign a consent to extend the period, or (2) when such notification would be prejudicial to the best interests of the Government.

If the taxpayer does not agree that the request for technical advice should be withdrawn, the procedures in section 11 of this revenue procedure must be followed.

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

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