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Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph

SECTION 11. HOW DOES A p. 88

Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER APPEALA .01 Taxpayer notified of decision not to seek technical advice DISTRICT DIRECTOR’S OR CHIEF, APPEALS OFFICE’S, .02 Taxpayer may appeal decision not to seek technical advice DECISION NOT TO SEEK TECHNICALADVICE? .03 Chief, examination division, or chief, appeals office, determines whether

technical advice will be sought

.04 Chief’s decision may be reviewed but not appealed

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▸Contents — Internal Revenue Bulletin 2000-1
Internal Revenue Bulletin 2000-1

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