SECTION 9. WHAT MUST

BE INCLUDED IN THE REQUEST FOR TECHNICAL ADVICE?

Statement of issues, facts, .01 Whether initiated by the taxpayer or by a district or appeals office, a request for law, and arguments technical advice must include the facts and the issues for which technical advice is requested and also a written statement clearly stating the applicable law and the arguments in support of both the Service’s and the taxpayer’s positions on the issue or issues.

(1) Taxpayer must submit statement if taxpayer initiates request for technical ad- vice. If the taxpayer initiates the request for technical advice, the taxpayer must submit to the examining officer or appeals officer, at the time the taxpayer initiates the request, a written statement—

(a) stating the facts and the issues;

(b) explaining the taxpayer’s position;

(c) discussing any relevant statutory provisions, tax treaties, court decisions, regulations, revenue rulings, revenue procedures, notices, or any other authority supporting the taxpayer’s position; and

(d) stating the reasons for requesting technical advice.

If the examining officer or appeals officer determines that technical advice will be requested, the taxpayer’s statement will be forwarded to the national office with the request for technical advice.

(2) Taxpayer is encouraged to submit statement if Service initiates request for technical advice. If the request for technical advice is initiated by a district or appeals office, the taxpayer is encouraged to submit the written statement described in section 9.01(1) of this revenue procedure. If the taxpayer submits this statement, it will be forwarded to the national office with the request for technical advice. If the taxpayer’s statement is received after the request for technical advice has been forwarded to the national office, the statement will be forwarded to the national office for association with the technical advice request.

(3) Statement of authorities contrary to taxpayer’s position. Whether the request for technical advice is initiated by the taxpayer or by a district or appeals office, the taxpayer is also encouraged to comment on any legislation (or pending legislation), tax treaties, regulations, revenue rulings, revenue procedures, or court decisions contrary to the taxpayer’s position. If the taxpayer determines that there are no contrary authorities, a statement to this effect would be helpful. If the taxpayer does not furnish either contrary authorities or a

Sec. 9.01

1998–1 I.R.B. 83 January 5, 1998

statement that none exists, the Service, in complex cases or those presenting difficult or novel issues, may request submission of contrary authorities or a statement that none exists.

Statement identifying .02 The text of a technical advice memorandum is open to public inspection under information to be deleted § 6110(a). The Service deletes certain information from the text before it is made availfrom public inspection able for inspection. To help the Service make the deletions required by § 6110(c), the taxpayer must provide a statement indicating the deletions desired (“deletions statement”). If the taxpayer does not submit the deletions statement, the Service will follow the procedures in section 10.05 of this revenue procedure.

A taxpayer who wants only names, addresses, and identifying numbers deleted should state this in the deletions statement. If the taxpayer wants more information deleted, the deletions statement must be accompanied by a copy of the technical advice request and supporting documents on which the taxpayer should bracket the material to be deleted. The deletions statement must indicate the statutory basis under § 6110(c) for each proposed deletion.

If the taxpayer decides to ask for additional deletions before the technical advice memorandum is issued, additional deletions statements may be submitted.

The deletions statement must not appear in the request for technical advice but, instead, must be made in a separate document.

The deletions statement must be signed and dated by the taxpayer or the taxpayer’s authorized representative. A stamped signature is not permitted.

The taxpayer should follow these same procedures to propose deletions from any additional information submitted after the initial request for technical advice. An additional deletions statement, however, is not required with each submission of additional information if the taxpayer’s initial deletions statement requests that only names, addresses, and identifying numbers are to be deleted and the taxpayer wants only the same information deleted from the additional information.

Transmittal Form 4463, .03 The district or appeals office should use Form 4463, Request for Technical Advice, Request for Technical Advice for transmitting a request for technical advice to the national office using the addresses listed below.

Address to send requests Internal Revenue Service from district offices Attn: CC:DOM:CORP:T P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Address to send requests Internal Revenue Service from appeals offices Attn: C:AP:FS Box 68 901 D Street, S.W. Washington, DC 20024

Number of copies of .04 The district or appeals office must submit: (1) two copies of the request for technical request to be submitted advice to the national office; and (2) one copy of the request for technical advice to the issue or industry specialist if the request involves a designated issue or industry under the Industry Specialization Program.

Power of attorney .05 Any authorized representative, as described in section 8.01(11) of Rev. Proc. 98–1, whether or not enrolled to practice, must comply with Treasury Department Circular No. 230 (31 C.F.R. part 10 (1997)) and with the conference and practice requirements of the Statement of Procedural Rules (26 C.F.R. § 601.501–601.509 (1997)). It is preferred that Form 2848, Power of Attorney and Declaration of Representative, be used with regard to requests for technical advice under this revenue procedure.

Sec. 9.01

January 5, 1998 84 1998–1 I.R.B.