SECTION 13. HOW ARE p. 173 .01 Taxpayer notified

REQUESTS FOR TECHNICAL ADVICE WITHDRAWN? .02 National office may provide views

SECTION 14. HOW ARE p. 174 .01 If requested, offered to the taxpayer when adverse technical advice proposed CONFERENCES SCHEDULED?

.02 Normally held within 21 days of contact with the taxpayer

.03 21-day period may be extended if justified and approved

.04 Denial of extension cannot be appealed

.05 Entitled to one conference of right

.06 Conference may not be taped

.07 Conference may be delayed to address a request for relief under § 7805(b)

of the Code

.08 Service makes tentative recommendations

.09 Additional conferences may be offered

.10 Additional information submitted after the conference

.11 Under limited circumstances, may schedule a conference to be held by tele phone

SECTION 15. HOW IS p. 176 .01 Taxpayer or the taxpayer’s representative may request status from the key STATUS OF REQUEST district or appeals office OBTAINED?

.02 National office will give status updates to the key district director or chief,

appeals office