SECTION 4. PROCEDURE

.01 Requests for a pre-submission conference must be submitted in writing by the district or appeals office. The request should identify that it is being submitted pursuant to this revenue procedure. The request should also identify the associate or assistant chief counsel office expected to have jurisdiction over the request for technical advice. The request should include a brief explanation of the primary issue so that an assignment to the appropriate branch can be made. Coordination with district counsel is strongly encouraged. If the request involves a designated issue or industry under the Industry Specialization Program, coordination with the issue or industry specialist is also strongly encouraged.

.02 An original and one copy of the request should be submitted to the appropriate address listed below. Requests from district offices should be sent to the following address:

Internal Revenue Service Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Requests from appeals offices should be sent to the following address:

Internal Revenue Service Attn: C:AP:FS Box 68 901 D Street, SW Washington, DC 20024 .03 Within 5 working days after it receives the request, the branch assigned responsibility for conducting the presubmission conference will contact the district or appeals office to arrange a mutually convenient time for the parties

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to meet in the national office. The district or appeals office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the district or appeals office believes would be appropriate.

.04 Pre-submission conferences generally will be held in person in the national office. However, if the district or appeals office personnel or the taxpayer is unable to attend the conference, the conference may be conducted via telephone.

.05 At least 10 working days before the scheduled pre-submission conference, the district or appeals office and the taxpayer should submit to the national office a statement of the pertinent facts (including any facts in dispute), a statement of the issues that the parties would like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate the national office’s understanding of the issues to be discussed at the conference. The legal analysis provided in connection with the presubmission conference need not be as fully developed as the analysis that ultimately will accompany the request for technical advice, but it should allow the national office personnel to become reasonably informed regarding the subject matter of the conference prior to the meeting. The district or appeals office or the taxpayer should ensure that the national office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative.

.06 Any discussion of substantive issues at a pre-submission conference is advisory only, is not binding on the Service in general or on the Office of Chief Counsel in particular, and cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b) of the Internal Revenue Code.