SECTION 15. HOW IS

STATUS OF REQUEST

January 3, 2000 176 2000–1 I.R.B.

OBTAINED?

Taxpayer or taxpayer’s .01 The taxpayer or the taxpayer’s representative may obtain information on the status of representative may request the request for technical advice by contacting the EP or EO Examinations or EP or EO status from EP or EO Determinations or appeals office that requested the technical advice. See section 16.08 of Examinations or EP or EO this revenue procedure concerning the time for discussing the tentative conclusion Determinations or appeals office with the taxpayer’s representative. See section 17.02 of this revenue procedure regarding discussions of the contents of the technical advice memorandum with the taxpayer or the taxpayer’s representative.

EP or EO Technical .02 The group representative or manager to whom the technical advice request is will give status updates to assigned will give status updates on the request once a month to the EP or EO Examination the EP or EO Examinations Area manager or EP or EO Determinations manager or chief, appeals office. In addition, an or EP or EO Determinations or EP or EO Examinations Area manager or EP or EO Determinations manager or chief, chief, appeals office appeals office, may get current information on the status of the request for technical advice by calling the person whose name and telephone number are shown on acknowledgment of receipt of the request for technical advice.

See section 16.09 of this revenue procedure about discussing the final conclusions with the EP or EO Examinations or EP or EO Determinations or appeals office. Further, EP or EO Examinations or EP or EO Determinations or the chief, appeals office will be notified at the time the technical advice memorandum is mailed.