SECTION 14. HOW IS

STATUS OF REQUEST OBTAINED?

Taxpayer or the taxpayer’s .01 The taxpayer or the taxpayer’s representative may obtain information on the status representative may request of the request for technical advice by contacting the district or appeals office that restatus from the district quested the technical advice. See section 15.09 of this revenue procedure concerning the or appeals office time for discussing the tentative conclusion with the taxpayer or the taxpayer’s representative. See section 16.02 of this revenue procedure regarding discussions of the contents of the technical advice memorandum with the taxpayer or the taxpayer’s representative.

National office will give .02 The branch representative or branch chief assigned to the technical advice request status updates to the district will give status updates on the request once a month to the district director or chief, apdirector or chief, appeals office peals office. In addition, a district director or a chief, appeals office, may get current information on the status of the request for technical advice by calling the person whose name and telephone number are shown on the acknowledgement of receipt of the request for technical advice.

Sec.13.10

January 5, 1998 90 1998–1 I.R.B.

See section 15.10 of this revenue procedure about discussing the final conclusions with the district or appeals office. Further, the district director or the chief, appeals office, will be notified at the time the technical advice memorandum is mailed.