SEC. 5. PROCEDURES TO BE

FOLLOWED.

.01 Cases pending with the Internal Revenue Service.

1999–2 I.R.B 43 January 11, 1999

.04 Cases pending before the Tax Court of the United States. If a case reaches trial status in the Tax Court and it is determined that the taxpayer is entitled to the treatment provided in section 4, above, the parties may stipulate or otherwise arrange with the Court so that any adjustment in tax for the years before the Court will reflect the application of section 4, above, provided the taxpayer executes the required closing agreement.

.05 Cases within the jurisdiction of the Department of Justice. If a taxpayer files with the Service a request for treatment under section 4, above, with respect to a case within the jurisdiction of the Department of Justice, the Service, through its Chief Counsel, will recommend to the Department of Justice the action to be taken with respect to the taxpayer’s request.