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SECTION 17. HOW DOES A p. 179 .01 Generally applies advice in processing the taxpayer’s…
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
KEY DISTRICT OR AN APPEALS OFFICE USE .02 Discussion with the taxpayer THE TECHNICAL ADVICE?
.03 Gives copy to the taxpayer
.04 Taxpayer may protest deletions not made
.05 When no copy is given to the taxpayer
SECTION 18. WHAT IS THE p. 180 .01 Applies only to the taxpayer for whom technical advice was requested EFFECT OF TECHNICAL ADVICE? .02 Usually applies retroactively
.03 Generally applied retroactively to modify or revoke prior technical advice
.04 Applies to continuing action or series of actions until specifically with drawn, modified or revoked
.05 Applies to continuing action or series of actions until material facts change
.06 Does not apply retroactively under certain conditions
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