SECTION 11. HOW ARE p. 45

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

CONFERENCES SCHEDULED?

.10 Issues separate letter rulings for substantially identical letter rulings and gen erally issues a single letter ruling for identical accounting method changes

.11 Sends copy of letter ruling to district director

.01 Schedules a conference if requested by taxpayer

.02 Permits taxpayer one conference of right

.03 Disallows verbatim recording of conferences

.04 Makes tentative recommendations on substantive issues

.05 May offer additional conferences

.06 Requires written confirmation of information presented at conference

.07 May schedule a pre-submission conference

.08 Under limited circumstances, may schedule a conference to be held by

telephone

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▸Contents — Internal Revenue Bulletin 1998-1

Internal Revenue Bulletin 1998-1

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