Skip to content
ChatProjectCodes

Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 2. BACKGROUND

Internal Revenue Bulletin 1997-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Rev. Proc. 97–2 provides the procedures applicable to the national office’s processing of requests for technical advice. Those procedures currently contain no provision that permits the district or appeals office personnel and the taxpayer to consult with national office personnel regarding a contemplated request for technical advice.

.02 This revenue procedure establishes a pre-submission conference pilot program to be conducted during 1997 in conjunction with the procedures set forth in Rev. Proc. 97–2. If this pilot

program is successful, the Service will consider extending the pilot program or permanently adopting these or similar pre-submission conference procedures.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-12
Internal Revenue Bulletin 1997-12

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.