SECTION 6. MAY p. 164 .01 A § 301.9100–1 request is a letter ruling request

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

TECHNICALADVICE BE REQUESTED FOR A .02 Statute of limitations § 301.9100–1 REQUEST DURING THE COURSE OF AN .03 Address to send a § 301.9100–1 request EXAMINATION?

.04 If the return is being examined or considered by an appeals office or a fed

eral court, the taxpayer must notify the national office which will notify the key district director, appeals office or government counsel

SECTION 7. WHO IS p. 165 .01 Key district director or chief, appeals office determines whether to request RESPONSIBLE FOR technical advice REQUESTING TECHNICAL ADVICE? .02 Taxpayer may ask that issue be referred for technical advice

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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