Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 6. WHO IS p. 81
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
RESPONSIBLE FOR REQUESTING TECHNICAL .01 District director or chief, appeals office, determines whether to request ADVICE? technical advice
.02 Taxpayer may ask that issue be referred for technical advice
2000–1 I.R.B. 73 January 3, 2000
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