SECTION 15. HOW DOES p. 91

THE NATIONAL OFFICE PREPARE THE TECHNICAL .01 Delegates authority to branch chiefs ADVICE MEMORANDUM?

.02 Determines whether request has been properly made

.03 Contacts the district or appeals office to discuss issues

.04 Informs the district or appeals office if any matters in the request have been

referred to another branch or office

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

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

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

.08 Advises the district or appeals office if tentative conclusion is changed

January 5, 1998 76 1998–1 I.R.B.

.09 Generally does not discuss the tentative conclusion with the taxpayer

.10 Advises the district or appeals office of final conclusions

.11 If needed, requests additional information

.12 Requests taxpayer to send additional information to the national office and a

copy to the district director or chief, appeals office

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

.14 Prepares reply in two parts

.15 Routes replies to appropriate office