SECTION 15. HOW DOES THE

NATIONAL OFFICE PREPARE THE TECHNICAL ADVICE MEMORANDUM?

p. 140 .01 Taxpayer notified

.02 Conference offered

.03 If the taxpayer disagrees with the Service’s statement of facts

.04 If the Service disagrees with the taxpayer’s statement of facts

.05 If the taxpayer has not submitted the required deletions statement

.06 Criminal or civil fraud cases

p. 142 .01 Taxpayer notified of decision not to seek technical advice

.02 Taxpayer may appeal decision not to seek technical advice

.03 Chief, EP/EO division, or chief, appeals office, determines whether technical advice will be sought

.04 Chief’s decision may be reviewed but not appealed

p. 143 .01 Taxpayer notified

.02 National office may provide views

p. 143 .01 If requested, offered to the taxpayer when adverse technical advice proposed

.02 Normally held within 21 days of contact with the taxpayer

.03 21-day period may be extended if justified and approved

.04 Denial of extension cannot be appealed

.05 Entitled to one conference of right

.06 Conference may not be taped

.07 Conference may be delayed to address a request for relief under § 7805(b) of the Code

.08 Service makes tentative recommendations

.09 Additional conferences may be offered

.10 Additional information submitted after the conference

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

p. 145 .01 Taxpayer or the taxpayer’s representative may request status from the key district or appeals office

.02 Key district director or chief, appeals office may request status from the national office

p. 146 .01 Delegates authority to branch chiefs

.02 Determines whether request has been properly made

.03 Contacts the key district or appeals office to discuss issues

.04 Informs the key district or appeals office if any matters in the request have been referred to another branch or office

.05 Informs the key district or appeals office if additional information is needed

.06 Informs the key district or appeals office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for tentative conclusion

.08 Advises the key district or appeals office that tentative conclusion is not final

.09 Advises the key district or appeals office of final conclusions

.10 If needed, requests additional information

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