SECTION 6. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

District director or chief, appeals .01 The district director or chief, appeals office, determines whether to request technical office, determines whether to advice on any issue being considered. Each request must be submitted through channels request technical advice and signed by a person who is authorized to sign for the district director or chief, appeals office.

Taxpayer may ask that issue .02 While a case is under the jurisdiction of a district director or chief, appeals office, be referred for technical advice a taxpayer may request in writing or orally to the examining officer or appeals officer that an issue be referred to the national office for technical advice.