SECTION 21. PAPERWORK

REDUCTION ACT

.11 Requests taxpayer to send additional information to the national office and a copy to the key district director or chief, appeals office

.12 Informs the taxpayer when requested deletions will not be made

.13 Prepares reply in two parts

.14 Routes replies to appropriate office

p. 148 .01 Generally applies advice in processing the taxpayer’s case

.02 Discussion with the taxpayer

.03 Gives copy to the taxpayer

.04 Taxpayer may protest deletions not made

.05 When no copy is given to the taxpayer

p. 149 .01 Applies only to the taxpayer for whom technical advice was requested

.02 Usually applies retroactively

.03 Generally applied retroactively to modify or revoke prior technical advice

.04 Applies to continuing action or series of actions until specifically withdrawn, modified or revoked

.05 Applies to continuing action or series of actions until material facts change

.06 Does not apply retroactively under certain conditions

p. 150 .01 Commissioner has discretionary authority under § 7805(b) of the Code

.02 Taxpayer may request Commissioner to exercise authority

.03 Form of request to limit retroactivity—before an examination

.04 Form of request to limit retroactivity—during course of examination

.05 Form of request to limit retroactivity—technical advice that does not modify or revoke prior memorandum

.06 Taxpayer’s right to a conference

.07 Exhaustion of administrative remedies—employee plans determination letter requests

.08 Exhaustion of administrative remedies—exempt organization matters

p. 151

p. 151

p. 151

INDEX p. 152