SECTION 18. WHAT

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 96–2?

(3) explain the reasons and arguments in support of the relief sought (including a discussion of the five items listed in section 16.06 of this revenue procedure and any other factors as they relate to the taxpayer’s particular situation); and

(4) include any documents bearing on the request.

The taxpayer’s request, including the statement that the request is being made under § 7805(b), must be submitted to the district director or the chief, appeals office, who must then forward the request to the national office for consideration.

.04 When a request for technical advice concerns only the application of § 7805(b), the taxpayer has the right to a conference in the national office in accordance with the provisions of section 12 of this revenue procedure. In accordance with section 12.02 of this revenue procedure, the examining officer or appeals officer will be offered the opportunity to attend the conference on the § 7805(b) issue. Section 12.02 of this revenue procedure also provides that other Service representatives are allowed to participate in the conference.

If the request for application of § 7805(b) is included in the request for technical advice on the substantive issues or is made before the conference of right on the substantive issues, the § 7805(b) issues will be discussed at the taxpayer’s one conference of right.

If the request for the application of § 7805(b) is made as part of a pending technical advice request after a conference has been held on the substantive issues and the Service determines that there is justification for having delayed the request, then the taxpayer will have the right to one conference of right concerning the application of § 7805(b), with the conference limited to discussion of this issue only.

.01 Section 5 is amended to conform to T.D. 8680, 1996–33 I.R.B. 5, which provides temporary regulations relating to extensions of time for making certain elections under the Code.

.02 Section 9.01 is amended to clarify when the Service’s arguments are provided to the taxpayer.

.03 Sections 12.03 and 12.10 are amended to provide the new procedures for obtaining an extension of the 21-day period for, respectively, holding a conference and submitting additional information after the conference.

.04 In the event of a tentatively adverse determination, section 12.07 is amended to provide that the taxpayer may request, in writing, a delay of the conference in order to prepare and submit a brief requesting relief under § 7805(b) and that the assistant chief counsel of the office to which the case is assigned must approve such request for delaying the conference.

.05 Section 14.11(1) is amended to reflect the new language for the penalties of perjury statement.

.06 Sections 14.11(2) and (3) are amended to reflect the new procedures for obtaining an extension of the 21-day period for submitting additional information.

.07 Section 14.12 is amended to provide that a taxpayer generally is required to submit one copy of the additional information to the national office but, in appropriate cases, the national office may request additional copies of the information.

.08 Section 15.01 is amended to conform with Delegation Order No. 247, which delegates settlement authority to examination case managers in Coordinated Examination Program cases for coordinated issues within the Industry Specialization Program and International Field Assistance Specialization Program on which appeals has coordinated issue papers containing settlement guidelines or positions.

.09 Section 17.01 is amended to provide that when germane to a pending technical advice request, a taxpayer should request the application of § 7805(b) relief early during the consideration of the technical advice request by making the § 7805(b) request initially as part of that pending technical advice request. The national office, however, will consider a § 7805(b) request to limit the retroactive effect of the holding of the technical advice memorandum if the request is made at a later time.

.10 Old section 17.02 is combined with old sections 17.03 and 17.04 and, consequently, is deleted.

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