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SECTION 11. HOW DOES p. 86

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

A TAXPAYER APPEALA DISTRICT DIRECTOR’S .01 Taxpayer notified of decision not to seek technical advice OR CHIEF’S, APPEALS OFFICE, DECISION NOT .02 Taxpayer may appeal decision not to seek technical advice TO SEEK TECHNICAL ADVICE? .03 Chief, examination division, or chief, appeals office, determines whether

technical advice will be sought

.04 Chief’s decision may be reviewed but not appealed

1998–1 I.R.B. 75 January 5, 1998

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▸Contents — Internal Revenue Bulletin 1998-1

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