SECTION 15. HOW DOES p. 172

THE NATIONAL OFFICE PREPARE THE .01 Delegates authority to branch chiefs TECHNICALADVICE MEMORANDUM? .02 Determines whether request has been properly made

.03 Contacts the key district or appeals office to discuss issues

.04 Informs the key district or appeals office if any matters in the request have been referred to another branch or office

.05 Informs the key district or appeals office if additional information is needed

.06 Informs the key district or appeals office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for tentative conclusion

.08 Advises the key district or appeals office that tentative conclusion is not final

.09 Advises the key district or appeals office of final conclusions

1998–1 I.R.B. 157 January 5, 1998

.10 If needed, requests additional information

.11 Requests taxpayer to send additional information to the national office and a copy to the key district director or chief, appeals office

.12 Informs the taxpayer when requested deletions will not be made

.13 Prepares reply in two parts

.14 Routes replies to appropriate office