SECTION 7. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

EP or EO Examinations Area .01 The EP or EO Examinations Area manager, EP or EO Determinations manager or manager or EP or EO chief, appeals office, determines whether to request technical advice on any issue being Determinations manager or considered. Each request must be submitted through proper channels and signed by a perchief, appeals office determines son who is authorized to sign for the EP or EO Examinations Area manager, EP or EO whether to request technical advice Determinations manager or chief, appeals office. The mandatory technical advice described in section 4.04(3) of this revenue procedure, for cases concerning amendments to defined contribution plans in connection with a waiver of the minimum funding standard and a request for a determination letter, is treated as if it had been a request for technical advice submitted by the EP Determinations manager. See section 15 of Rev. Proc. 2000–6 and section 3.04 of Rev. Proc. 94–41 for the procedural rules applicable to this particular mandatory technical advice.

Taxpayer may ask that issue .02 While a case is under the jurisdiction of EP or EO Examinations, EP or EO Determi be referred for technical advice nations, or chief, appeals office a taxpayer may request that an issue be referred to the EP or EO Technical office for technical advice.