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SECTION 12. HOW DOES A p. 172 .01 Taxpayer notified of decision not to seek technical…

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

TAXPAYER APPEALA KEY DISTRICT DIRECTOR’S OR .02 Taxpayer may appeal decision not to seek technical advice CHIEF’S, APPEALS OFFICE DECISION NOT TO SEEK .03 Chief, EP/EO division, or chief, appeals office, determines whether techTECHNICALADVICE? nical advice will be sought

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

1999–1 I.R.B. 159 January 4, 1999

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▸Contents — Internal Revenue Bulletin 1999-1
Internal Revenue Bulletin 1999-1

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