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SECTION 4. ON WHAT p. 79

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUES MUST TECHNICAL ADVICE BE REQUESTED .01 Alcohol, tobacco, and firearms taxes UNDER DIFFERENT PROCEDURES? .02 Employee plans and exempt organizations

.03 Farmers’ cooperatives

S ECTION 5. MAY p. 79 TECHNICALADVICE BE REQUESTED FOR A .01 A § 301.9100 request is a letter ruling request § 301.9100 REQUEST MADE DURING THE COURSE OF .02 Statute of limitations AN EXAMINATION?

.03 Address to send a § 301.9100 request

.04 If the return is being examined or considered by an appeals office or a fed eral court, the taxpayer must notify the national office and the national office will notify the district director, appeals officer, or government counsel SECTION 6. WHO IS p. 81 RESPONSIBLE FOR REQUESTING TECHNICAL .01 District director or chief, appeals office, determines whether to request ADVICE? technical advice

.02 Taxpayer may ask that issue be referred for technical advice SECTION 7. WHEN p. 81 SHOULD TECHNICAL ADVICE BE REQUESTED? .01 Uniformity of position lacking

.02 When technical advice can be requested

.03 At the earliest possible stage

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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