SECTION 14. HOW IS STATUS p. 92

OF REQUEST OBTAINED?

.01 If requested, offered to the taxpayer when adverse technical advice proposed

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

.03 21-day period will 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 If requested and approved, conference will be delayed to address a request

for relief under § 7805(b)

.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

.01 Taxpayer or the taxpayer’s representative may request status from the dis trict or appeals office

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

1999–1 I.R.B. 75 January 4, 1999