SECTION 7. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

Key district director or .01 The key district director or chief, appeals office, determines whether to request chief, appeals office determines technical advice on any issue being considered. Each request must be submitted through whether to request technical proper channels and signed by a person who is authorized to sign for the key district advice director or chief, appeals office. The mandatory technical advice described in section

1999–1 I.R.B. 165 January 4, 1999

4.04(3) of this revenue procedure, for cases concerning amendments to defined contribution plans in connection with a waiver of the minimum funding standard and a request for a determination letter, is treated as if it had been a request for technical advice submitted by the key district director. See section 15 of Rev. Proc. 99–6 and section 3.04 of Rev. Proc. 94–41 for the procedural rules applicable to this particular mandatory technical advice.

Taxpayer may ask that issue .02 While a case is under the jurisdiction of a key district director or chief, appeals be referred for technical advice office, a taxpayer may request that an issue be referred to the national office for technical advice.