Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 12. HOW DOES A p. 172 .01 Taxpayer notified of decision not to seek technical…
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
TAXPAYER APPEALAN EP OR EO MANAGER’S OR .02 Taxpayer may appeal decision not to seek technical advice CHIEF’S, APPEALS OFFICE DECISION NOT TO SEEK .03 EP or EO Examinations Area manager or EP or EO Determinations TECHNICALADVICE? manager or chief, appeals office, determines whether technical advice will be sought
2000–1 I.R.B. 159 January 3, 2000
.04 Decision may be reviewed but not appealed
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