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

SECTION 16. HOW DOES p . 177 .01 Delegates authority to group managers

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

EP or EO TECHNICAL PREPARE THE TECHNICAL .02 Determines whether request has been properly made ADVICE MEMORANDUM?

.03 Contacts the EP or EO Examinations, or EP or EO Determinations or appeals office to discuss issues

.04 Informs EP or EP Examinations or EP or EO Determinations or appeals office if any matters in the request have been referred to another group or office

.05 Informs the EP or EO Examinations or EP or EO Determinations or appeals office if additional information is needed

.06 Informs the EP or EO Examinations, EP or EO Determinations or appeals office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for tentative conclusion

.08 Advises the EP or EO Examinations or EP or EO Determinations or appeals office that tentative conclusion is not final

.09 Advises the EP or EO Examinations or EP or EO Determinations or appeals

January 3, 2000 160 2000–1 I.R.B.

office of final conclusions

.10 If needed, requests additional information

.11 Requests taxpayer to send additional information to EP or EO Technical and a copy to the EP or EO Examinations or EP or EO Determinations or appeals office

.12 Informs the taxpayer when requested deletions will not be made

.13 Prepares reply in two parts

.14 Routes replies to appropriate office

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

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