SECTION 10. HOW ARE p. 86

REQUESTS HANDLED?

.01 Taxpayer notified

.02 Conference offered

.03 If the taxpayer disagrees with the Service’s statement of facts

.04 If the Service disagrees with the taxpayer’s statement of facts

.05 If the interpretation of a foreign law or foreign document is a material fact

.06 If the taxpayer has not submitted the required deletions statement

January 3, 2000 74 2000–1 I.R.B.

.07 Section 6104 of the Internal Revenue Code (Applications for exemption and

letter rulings issued to certain exempt organizations open to public inspection)

.08 Criminal or civil fraud cases