Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 16. HOW DOES A p. 96
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
DISTRICT OR APPEALS OFFICE USE THE .01 Generally applies advice in processing the taxpayer’s case TECHNICALADVICE?
.02 Discussion with the taxpayer
.03 Gives copy to the taxpayer
.04 Taxpayer may protest deletions not made
.05 When no copy is given to the taxpayer
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