SECTION 9. WHAT MUST BE

INCLUDED IN THE REQUEST FOR TECHNICALADVICE?

Statement of issues, facts, .01 Whether initiated by the taxpayer or by a district or appeals office, a request for law, and arguments, and technical advice must include the facts and the issues for which technical advice is submission of relevant foreign requested, a written statement clearly stating the applicable law and the arguments in laws and documents in a support of both the Service’s and the taxpayer’s positions on the issue or issues, and, if language other than English applicable, the information required in sections 9.01(4) and 9.01(5) of this revenue procedure with respect to the submission of relevant foreign laws and documents in a language other than English.

(1) If taxpayer initiates request for technical advice, taxpayer must submit state- ment, copy of relevant foreign laws, and certified English translations of documents in a language other than English. If the taxpayer initiates the request for technical advice, the taxpayer must submit to the examining officer or appeals officer, at the time the taxpayer initiates the request:

(a) a written statement—

(i) stating the facts and the issues;

(ii) explaining the taxpayer’s position;

(iii) discussing any relevant statutory provisions, tax treaties, court decisions, regulations, revenue rulings, revenue procedures, notices, or any other authority supporting the taxpayer’s position; and

(iv) stating the reasons for requesting technical advice; and

(b) the information required in sections 9.01(4) and 9.01(5) of this revenue procedure with respect to the submission of a copy of relevant foreign laws and certified English translations of documents in a language other than English, if applicable.

If the examining officer or appeals officer determines that technical advice will be requested, the taxpayer’s statement, including the information required in sections 9.01(4) and 9.01(5) of this revenue procedure, will be forwarded to the national office with the request for technical advice.

(2) If the Service initiates request for technical advice, taxpayer is encouraged to submit statement, copy of relevant foreign laws, and certified English translations of

Sec. 9.01(1)

1999–1 I.R.B. 83 January 4, 1999

documents in a language other than English. If the request for technical advice is initiated by a district or appeals office, the taxpayer is encouraged to submit the written statement and information described in section 9.01(1) of this revenue procedure. If the taxpayer submits this statement and information, it will be forwarded to the national office with the request for technical advice. If the taxpayer’s statement and information are received after the request for technical advice has been forwarded to the national office, the statement and information will be forwarded to the national office for association with the technical advice request.

(3) Statement of authorities contrary to taxpayer’s position . Whether the request for technical advice is initiated by the taxpayer or by a district or appeals office, the taxpayer is also encouraged to comment on any legislation (or pending legislation), tax treaties, regulations, revenue rulings, revenue procedures, or court decisions contrary to the taxpayer’s position. If the taxpayer determines that there are no contrary authorities, a statement to this effect would be helpful. If the taxpayer does not furnish either contrary authorities or a statement that none exists, the Service, in complex cases or those presenting difficult or novel issues, may request submission of contrary authorities or a statement that none exists.

(4) Relevant parts of all foreign laws. Whether initiated by the taxpayer or by a district or appeals office, a request for technical advice, and other statements forwarded to the national office with the request, must include a copy of the relevant parts of all foreign laws, including statutes, regulations, administrative pronouncements, and any other relevant legal authority. The documents submitted must be in the official language of the country involved and must be copied from an official publication of the foreign government or another widely available, generally accepted publication. If English is not the official language of the country involved, the submission must also include a copy of an English language version of the relevant parts of all foreign laws. This translation must be: (a) from an official publication of the foreign government or another widely available, generally accepted publication; or (b) a certified English translation submitted in accordance with section 9.01(5) of this revenue procedure.

The taxpayer or the district or appeals office must identify the title and date of publication, including updates, of any widely available, generally accepted publication that it (or its qualified translator) uses as a source for the relevant parts of the foreign law.

The taxpayer and the district or appeals office are encouraged to inform the national office about and discuss the implications of any authority believed to interpret the foreign law, such as pending legislation, treaties, court decisions, notices, or administrative decisions. But see section 10.05 of this revenue procedure, stating that the national office may refuse to provide technical advice if the interpretation of a foreign law or foreign document is a material fact.

(5) Standards for acceptability of submissions of documents in a language other than English and certified English translations of laws in a language other than Eng- lish. Whether initiated by the taxpayer or by a district or appeals office, a request for technical advice, and other statements forwarded to the national office with the request, must include an accurate and complete certified English translation of the relevant parts of all contracts, wills, deeds, agreements, instruments, trust documents, proposed disclaimers, or other documents in a language other than English. If the taxpayer or the district or appeals office chooses to submit certified English translations of foreign laws, those translations must be based on an official publication of the foreign government or another widely available, generally accepted publication. In either case, the translation must be that of a qualified translator and must be attested to by the translator. The attestation must contain: (a) a statement that the translation submitted is a true and accurate translation of the foreign language document or law; (b) a statement as to the attestant’s qualifications as a translator and as to that attestant’s qualifications and knowledge regarding income tax matters; and (c) the attestant’s name and address.

Sec. 9.01(a)

January 4, 1999 84 1999–1 I.R.B.

Statement identifying information .02 The text of a technical advice memorandum is open to public inspection under to be deleted from public § 6110(a). The Service deletes certain information from the text before it is made inspection available for inspection. To help the Service make the deletions required by § 6110(c), the taxpayer must provide a statement indicating the deletions desired (“deletions statement”). If the taxpayer does not submit the deletions statement, the Service will follow the procedures in section 10.06 of this revenue procedure.

A taxpayer who wants only names, addresses, and identifying numbers deleted should state this in the deletions statement. If the taxpayer wants more information deleted, the deletions statement must be accompanied by a copy of the technical advice request and supporting documents on which the taxpayer should bracket the material to be deleted. The deletions statement must indicate the statutory basis under § 6110(c) for each proposed deletion.

If the taxpayer decides to ask for additional deletions before the technical advice memorandum is issued, additional deletions statements may be submitted.

The deletions statement must not appear in the request for technical advice but, instead, must be made in a separate document.

The deletions statement must be signed and dated by the taxpayer or the taxpayer’s authorized representative. A stamped signature is not permitted.

The taxpayer should follow these same procedures to propose deletions from any additional information submitted after the initial request for technical advice. An additional deletions statement, however, is not required with each submission of additional information if the taxpayer’s initial deletions statement requests that only names, addresses, and identifying numbers are to be deleted and the taxpayer wants only the same information deleted from the additional information.

Transmittal Form 4463, .03 The district or appeals office should use Form 4463, Request for Technical Advice, Request for Technical Advice for transmitting a request for technical advice to the national office using the addresses listed below.

Address to send requests from Internal Revenue Service district offices Attn: CC:DOM:CORP:TSS P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044

Address to send requests from Internal Revenue Service appeals offices Attn: C:AP:FS Box 68 901 D Street, S.W. Washington, D.C. 20024

Number of copies of request .04 The district or appeals office must submit: (1) two copies of the request for technical to be submitted advice to the national office; and (2) one copy of the request for technical advice to the issue or industry specialist if the request involves a designated issue or industry under the Industry Specialization Program.

Power of attorney .05 Any authorized representative, as described in section 8.01(11) of Rev. Proc. 99–1, whether or not enrolled to practice, must comply with Treasury Department Circular No. 230 (31 C.F.R. part 10 (1998)) and with the conference and practice requirements of the Statement of Procedural Rules (26 C.F.R. § 601.501–601.509 (1998)). It is preferred that Form 2848, Power of Attorney and Declaration of Representative, be used with regard to requests for technical advice under this revenue procedure.

Sec. 9.05

1999–1 I.R.B. 85 January 4, 1999