bulletin Internal Revenue›Introduction
SECTION 6. WHO IS p. 81
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
RESPONSIBLE FOR REQUESTING TECHNICAL .01 District director or chief, appeals office, determines whether to request ADVICE? technical advice
.02 Taxpayer may ask that issue be referred for technical advice
1999–1 I.R.B. 73 January 4, 1999
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