SECTION 1. WHAT IS This revenue procedure explains when and how the Assistant…

THE PURPOSE OF THIS Plans and Exempt Organizations) gives technical advice to a key district director or a REVENUE PROCEDURE? chief, appeals office in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when a key district director or a chief, appeals office requests technical advice regarding a tax matter.

The term key district director means the district director of (1) the Northeast Key District, (2) the Southeast Key District, (3) the MidStates Key District, (4) the Western Key District, and (5) the Ohio Key District. (A list of the key district offices that have audit jurisdiction is contained in Appendix A.) The reference in this revenue procedure to the chief, appeals office includes, when appropriate, the Assistant Regional Director of Appeals (Large Case). In addition, any reference to appeals officer includes, when appropriate, the team chief. Finally, any reference to EP/EO means Employee Plans and Exempt Organizations.

SECTION 2. WHAT .01 This revenue procedure is a general update of Rev. Proc. 97–5, 1997–1 C.B. 555, CHANGES HAVE BEEN which contains the general procedures for technical advice requests for matters within the MADE TO REV. PROC. 97–5? jurisdiction of the Office of the Assistant Commissioner (Employee Plans and Exempt Organizations). Most of the changes to Rev. Proc. 97–5 involve minor revisions, such as updating citations to other revenue procedures.

.02 As a result of the centralization of the EP/EO determination letter programs, the list of EP/EO key district offices was deleted from the EP determination letter and EP/EO user fee revenue procedures. Because EP/EO technical advice requests arise in the context of determination letter requests and examinations, the various key district offices are now set forth in this revenue procedure.

.03 Section 6.03 is amended to provide that a taxpayer may hand deliver a § 301.9100 letter ruling request to the courier’s desk.

.04 Section 13.03 and 13.10 are amended to provide a ten day limit for granting an extension of the 21-day period for, respectively, holding a conference and submitting additional information after the conference.

.05 Section 14.02 is revised to reflect the manner in which status reports will now be submitted to key district offices.

.06 Section 15.10 is amended to provide a ten day limit for granting an extension of the 21-day period for submitting additional information.

1998–1 I.R.B. 159 January 5, 1998