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SECTION 11. HOW DOES A p. 88

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER APPEALA .01 Taxpayer notified of decision not to seek technical advice DISTRICT DIRECTOR’S OR CHIEF’S, APPEALS OFFICE, .02 Taxpayer may appeal decision not to seek technical advice DECISION NOT TO SEEK TECHNICALADVICE? .03 Chief, examination division, or chief, appeals office, determines whether

technical advice will be sought

.04 Chief’s decision may be reviewed but not appealed

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▸Contents — Internal Revenue Bulletin 1999-1

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