SECTION 22. PAPERWORK p. 183

REDUCTION ACT

APPENDIX A — KEY p. 184 DISTRICTS WITH AUDIT JURISDICTION

INDEX p. 185

SECTION 1. WHAT IS THE This revenue procedure explains when and how the Assistant Commissioner (Employee PURPOSE OF THIS REVENUE Plans and Exempt Organizations) gives technical advice to a key district director or a PROCEDURE? chief, appeals office in the employee plans areas (including actuarial matters) and exempt organizations areas. It also explains the rights a taxpayer has when a key district director or a chief, appeals office requests technical advice regarding a tax matter.

The term key district director means the district director of (1) the Northeast Key District, (2) the Southeast Key District, (3) the Midstates Key District, (4) the Western Key District, and (5) the Ohio Key District. (A list of the key district offices that have audit jurisdiction is contained in Appendix A.) The reference in this revenue procedure to the chief, appeals office includes, when appropriate, the Assistant Regional Director of Appeals (Large Case). In addition, any reference to appeals officer includes, when appropriate, the team chief. Finally, any reference to EP/EO means Employee Plans and Exempt Organizations.

SECTION 2. WHAT CHANGES .01 This revenue procedure is a general update of Rev. Proc. 98–5, 1998–1 I.R.B. 155, HAVE BEEN MADE TO which contains the general procedures for technical advice requests for matters within the REV. PROC. 98–5? jurisdiction of the Office of the Assistant Commissioner (Employee Plans and Exempt Organizations). Most of the changes to Rev. Proc. 98–5 involve minor revisions, such as updating citations to other revenue procedures.

.02 A new section 9 is added. This section provides for pre-submission conferences in the same manner and with the same guidelines as in Rev. Proc. 99–2, page 73 of this Bulletin.

.03 Sections 9 through 21 of Rev. Proc. 98–5 have been redesignated as sections 10 through 22 of this revenue procedure.