SECTION 9. HOW ARE

PRE-SUBMISSION CONFERENCES SCHEDULED?

January 4, 1999 166 1999–1 I.R.B.

Pre-submission conference .01 In an effort to promote expeditious processing of requests for technical advice, the generally is permitted when national office generally will meet with the key district or appeals office and the taxpayer key district or appeals office prior to the time a request for technical advice is submitted to the national office. In cases likely will request technical involving very complex issues, the key district or appeals office and the taxpayer are advice and all parties agree to encouraged to request a pre-submission conference. A request for a pre-submission request the conference conference should be made, however, only after the key district or appeals office determines that it will likely request technical advice and only after all parties agree that a presubmission conference should be requested.

Purpose of pre-submission .02 A pre-submission conference is intended to facilitate agreement between the parties conference as to the appropriate scope of the request for technical advice, the factual information to be included in the request for technical advice, any collateral issues that either should or should not be included in the request for technical advice, and any other substantive or procedural considerations that will allow the national office to provide the parties with technical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternate procedure for determining the merits of the substantive positions advocated by the key district or appeals office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process.

Request for pre-submission .03 A request for a pre-submission conference must be submitted in writing by the key conference must be submitted district or appeals office. The request should identify the office expected to have jurisdicin writing by the key district tion over the request for technical advice. The request should include a brief explanation or appeals office of the primary issue so that an assignment to the appropriate branch can be made.

An original and one copy of the request should be submitted to the appropriate address listed in section 10.06 of this revenue procedure.

Branch will contact the .04 Within 5 working days after it receives the request, the branch assigned responsikey district or appeals office bility for conducting the pre-submission conference will contact the key district or appeals to arrange the pre-submission office to arrange a mutually convenient time for the parties to meet in the national office. conference The conference generally should be held within 30 calendar days after the key district or appeals office is contacted. The key district or appeals office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the key district or appeals office believes would be appropriate.

Pre-submission conference .05 Pre-submission conferences generally will be held in person in the national office. generally held in person However, if the key district or appeals office personnel is unable to attend the conference, the conference may be conducted by telephone.

Certain information required .06 At least 10 working days before the scheduled pre-submission conference, the key to be submitted to the national district or appeals office and the taxpayer should submit to the national office a statement office prior to the pre- of the pertinent facts (including any facts in dispute), a statement of the issues that the submission conference parties would like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate the national office’s understanding of the issues to be discussed at the conference. The legal analysis provided for the pre-submission conference need not be as fully developed as the analysis that ultimately will accompany the request for technical advice, but it should allow the national office to become reasonably informed regarding the subject matter of the conference prior to the meeting. The key district or the appeals office or the taxpayer should ensure that the national office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative.

Pre-submission conference .07 Because pre-submission conference procedures are informal, no tape, stenographic, may not be taped or other verbatim recording of a conference may be made by any party.

1999–1 I.R.B. 167 January 4, 1999

Discussion of substantive .08 Any discussion of substantive issues at a pre-submission conference is advisory only, issues is not binding on is not binding on the Service, and cannot be relied upon as a basis for obtaining retroactive the Service relief under the provisions of § 7805(b).