SECTION 13. WHAT

EFFECT WILLA DETERMINATION LETTER HAVE?

Has same effect as a .01 A determination letter issued by a district director has the same effect as a letter rulletter ruling ing issued to ataxpayer under section 12 of this revenue procedure.

If a district director proposes to reach a conclusion contrary to that expressed in a determination letter, he or she need not refer the matter to the national office as is required for a letter ruling found to be in error. However, the district director must refer the matter to the national office if the district director desires to have the revocation or modification of the determination letter limited under § 7805(b).

Taxpayer may request .02 A district director does not have authority under § 7805(b) to limit the revocation or that retroactive effect of modification of the determination letter. Therefore, if a district director proposes to revoke revocation or modification or modify a determination letter, the taxpayer may request limitation of the retroactive be limited effect of the revocation or modification by asking the district director who issued the determination letter to seek technical advice from the national office. See section 18.03 of Rev. Proc. 98–2.

Format of request (1) Request for relief under § 7805(b) must be made in required format.

A taxpayer’s request to limit the retroactive effect of the revocation or modification of the determination letter must be in the form of, and meet the general requirements for, a technical advice request. See section 18.03 of Rev. Proc. 98-2. The request must also—

Sec. 12.11

January 5, 1998 50 1998–1 I.R.B.

(a) state that it is being made under § 7805(b);

(b) state the relief sought;

(c) explain the reasons and arguments in support of the relief sought (including a discussion of the five items listed in section 12.05 of this revenue procedure and any other factors as they relate to the taxpayer’s particular situation); and

(d) include any documents bearing on the request.

Request for conference (2) Taxpayer may request a conference on application of § 7805(b).

When technical advice is requested regarding the application of § 7805(b), the taxpayer has the right to a conference in the national office to the same extent as does any taxpayer who is the subject of a technical advice request. See sections 13 and 18.04 of Rev. Proc. 98–2.