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SECTION 8. HOW p. 82

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

ARE PRE-SUBMISSION CONFERENCES .01 Pre-submission conference generally is permitted when district or appeals SCHEDULED? office likely will request technical advice and all parties agree to request the conference

January 5, 1998 74 1998–1 I.R.B.

.02 Purpose of a pre-submission conference

.03 Request for a pre-submission conference must be submitted in writing by the

district or appeals office

.04 Branch will contact the district or appeals office to arrange the

pre-submission conference

.05 Pre-submission conference generally held in person

.06 Certain information required to be submitted to the national office prior to

the pre-submission conference

.07 Pre-submission conference may not be taped

.08 Discussion of substantive issues is not binding on the Service

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

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