SECTION 9. HOW ARE p . 166 .01 Pre-submission conference generally is permitted when…

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

PRE-SUBMISSION appeals office likely will request technical advice and all parties agree to CONFERENCES request the conference SCHEDULED?

.02 Purpose of pre-submission conference

.03 Request for pre-submission conference must be submitted in writing by the

key district or appeals office

.04 Branch will contact the key district or appeals office to arrange the pre-sub mission conference

.05 Pre-submission conference generally held in person

.06 Certain information required to be submitted to the national office prior to

the pre-submission conference

.07 Pre-submission conference may not be taped

.08 Discussion of substantive issues is not binding on the Service

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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