SECTION 12. HOW p. 140 .01 Schedules a conference if requested by taxpayer

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

ARE CONFERENCES SCHEDULED? .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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