SECTION 14. HOW IS

STATUS OF REQUEST OBTAINED?

Taxpayer may request .01 The taxpayer or the taxpayer’s representative may obtain information on the status status from the key district of the request for technical advice by contacting the key district or appeals office that or appeals office requested the technical advice. See section 15.08 of this revenue procedure concerning the time for discussing the tentative conclusion with 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 the branch chief to whom the technical advice request status updates to the key is assigned will give status updates on the request once a month to the key district director district director or chief, or chief appeals office. In addition, a key district director or chief, appeals office, may get appeals office 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.

See section 15.09 of this revenue procedure about discussing the final conclusions with the key district or appeals office. Further, the key district director or the chief, appeals office will be notified at the time the technical advice memorandum is mailed.