bulletin Internal Revenue›Introduction
SECTION 6. WHO IS
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?
District director or chief, .01 The district director or chief, appeals office, determines whether to request technical appeals office, determines advice on any issue being considered. Each request must be submitted through channels whether to request technical and signed by a person who is authorized to sign for the district director or chief, appeals advice office.
Taxpayer may ask that .02 While a case is under the jurisdiction of a district director or chief, appeals office, a issue be referred for taxpayer may request in writing or orally to the examining officer or appeals officer that an technical advice an issue be referred to the national office for technical advice.
Get a plain-English answer with a citation back to this text.
Ask AI about this code