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SECTION 11. HOW p. 168

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

DOES A TAXPAYER APPEAL A KEY DISTRICT .01 Taxpayer notified of decision not to seek technical advice DIRECTOR’S OR CHIEF’S, APPEALS .02 Taxpayer may appeal decision not to seek technical advice OFFICE DECISION NOT TO SEEK .03 Chief, EP/EO division, or chief, appeals office, determines whether TECHNICALADVICE? technical advice will be sought

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

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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