Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 8. HOW ARE p. 82
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
PRE-SUBMISSION CONFERENCES SCHEDULED? .01 Pre-submission conference generally is permitted when district or appeals
office likely will request technical advice and all parties agree to request the conference
.02 Purpose of a pre-submission conference
.03 Request for a pre-submission conference must be submitted in writing by
the district or appeals office
.04 Branch will contact the district or appeals office to arrange the pre-submis sion conference
.05 Pre-submission conference generally held in person
.06 Certain information required to be submitted to the national office prior to
the pre-submission conference
.07 Pre-submission conference may not be taped
.08 Discussion of substantive issues is not binding on the Service
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