SECTION 8. HOW ARE

PRE-SUBMISSION CONFERENCES SCHEDULED?

Pre-submission conference .01 In an effort to promote expeditious processing of requests for technical advice, the generally is permitted when national office generally will meet with the district or appeals office and the taxpayer prior district or appeals office likely to the time a request for technical advice is submitted to the national office. In cases will request technical advice and involving very complex issues, the district or appeals office and the taxpayer are enall parties agree to request the couraged to request a pre-submission conference. A request for a pre-submission conconference ference should be made, however, only after the district or appeals office determines that it likely will request technical advice and only after all parties agree that a pre-submission conference should be requested.

Purpose of a pre-submission .02 A pre-submission conference is intended to facilitate agreement between the parties conference as to the appropriate scope of the request for technical advice, the factual information to be included in the request for technical advice, any collateral issues that either should or should not be included in the request for technical advice, and any other substantive or procedural considerations that will allow the national office to provide the parties with technical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternative procedure for determining the merits of the substantive positions advocated by the district or appeals office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process.

Request for a pre-submission .03 A request for a pre-submission conference must be submitted in writing by the conference must be submitted district or appeals office. The request should identify the associate or assistant chief counsel in writing by the district or office expected to have jurisdiction over the request for technical advice. The request appeals office should include a brief explanation of the primary issue so that an assignment to the appropriate branch can be made. Coordination with district counsel is strongly encouraged. If the request involves a designated issue or industry under the Industry Specialization Program, coordination with the issue or industry specialist is also strongly encouraged.

An original and one copy of the request should be submitted to the appropriate address listed in section 9.03 of this revenue procedure.

Branch will contact the district .04 Within 5 working days after it receives the request, the branch assigned responsior appeals office to arrange the bility for conducting the pre-submission conference will contact the district or appeals pre-submission conference office to arrange a mutually convenient time for the parties to meet in the national office. The conference generally should be held within 30 calendar days after the district or appeals office is contacted. The district or appeals office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the district or appeals office believes would be appropriate.

Sec. 7.02 January 3, 2000 82 2000–1 I.R.B.

Pre-submission conference .05 Pre-submission conferences generally will be held in person in the national office. generally held in person However, if the district or appeals office personnel or the taxpayer is unable to attend the conference, the conference may be conducted by telephone.

Certain information required to .06 At least 10 working days before the scheduled pre-submission conference, the be submitted to the national district or appeals office and the taxpayer should submit to the national office a statement office prior to the pre-submission of the pertinent facts (including any facts in dispute), a statement of the issues that the conference parties would like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate the national office’s understanding of the issues to be discussed at the conference. The legal analysis provided for the pre-submission conference need not be as fully developed as the analysis that ultimately will accompany the request for technical advice, but it should allow the national office to become reasonably informed regarding the subject matter of the conference prior to the meeting. The district or appeals office or the taxpayer should ensure that the national office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative.

Pre-submission conference .07 Because pre-submission conference procedures are informal, no tape, stenographic, may not be taped or other verbatim recording of a conference may be made by any party.

Discussion of substantive .08 Any discussion of substantive issues at a pre-submission conference is advisory only, issues is not binding on the Service is not binding on the Service in general or on the Office of Chief Counsel in particular, and cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).