SECTION 4. ON WHAT

ISSUES MAY OR MUST TECHNICALADVICE BE REQUESTED UNDER THIS PROCEDURE?

Issues under the jurisdiction .01 Generally, the instructions of this revenue procedure apply to requests for technical of the Assistant advice on any issue under the jurisdiction of the Assistant Commissioner (Employee Plans Commissioner (Employee and Exempt Organizations). Plans and Exempt Organizations)

Farmers’ cooperatives .02 If a key district director, chief, appeals office, or a taxpayer requests technical advice on a determination letter under § 521 of the Code, the procedures under this revenue procedure, Rev. Proc. 90–27, 1990–1 C.B. 514, as modified by Rev. Proc. 98–8, page 225 of this Bulletin, as well as § 601.201(n) of the Statement of Procedural Rules, must be followed.

Basis for requesting .03 Requests for technical advice are encouraged on any technical or procedural questechnical advice tions arising in connection with any case of the type described in section 3 at any stage of the proceedings in the key district or appeals office that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent.

Areas of mandatory .04 Requests for § 7805(b) relief are mandatory technical advice with respect to all technical advice exempt organizations and employee plans matters.

January 5, 1998 160 1998–1 I.R.B.

Except for those exemption application cases handled in the national office in accordance with section 6.02 of Rev. Proc. 90–27, key districts and appeals offices are required to request technical advice on their exempt organization cases concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists.

Regarding employee plans matters, a request for technical advice is required in cases concerning (1) proposed adverse or proposed revocation letters on collectively-bargained plans, (2) plans for which the Service is proposing to issue a revocation letter because of certain fiduciary actions that violate the exclusive benefit rule of § 401(a) of the Code and are subject to Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, 1974–3 C.B. 1, 43, (3) amendments to defined contribution plans pursuant to Rev. Proc. 94–41, 1994–1 C.B. 711, in connection with a waiver of the minimum funding standard and a request for a determination letter ( See section 15 of Rev. Proc. 98–6, page 183, this Bulletin, and section 3.04 of Rev. Proc. 94–41), (4) termination/reestablishment and spinoff-termination cases in which the key district office proposes that the Implementation Guidelines are not applicable, or (5) a situation in which the employer has had a prior termination/reestablishment or spinoff-termination within 15 years of the time of the transaction.