THE NATIONAL OFFICE
PREPARE THE TECHNICAL .02 Determines whether request has been properly made
ADVICE MEMORANDUM?
.03 Contacts the key district or appeals office to discuss issues
.04 Informs the key district or appeals office if any matters in the request have
been referred to another branch or office
.05 Informs the key district or appeals office if additional information is needed
.06 Informs the key district or appeals office of the tentative conclusion
.07 If a tentative conclusion has not been reached, gives date estimated for ten
tative conclusion
.08 Advises the key district or appeals office that tentative conclusion is not
final
.09 Advises the key district or appeals office of final conclusions
.10 If needed, requests additional information
January 4, 1999 160 1999–1 I.R.B.
.11 Requests taxpayer to send additional information to the national office and a
copy to the key district director or chief, appeals office
.12 Informs the taxpayer when requested deletions will not be made
.13 Prepares reply in two parts
.14 Routes replies to appropriate office
