Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 9. HOW ARE p . 167 .01 Pre-submission conference generally is permitted when a…
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
PRE-SUBMISSION technical advice is likely and all parties agree to request the conference CONFERENCES SCHEDULED?
.02 Purpose of pre-submission conference
.03 Request for pre-submission conference must be submitted in writing by the
EP or EO Examinations, EP or EO Determinations or appeals office
.04 Group will contact the EP or EO Examinations, EP or EO Determinations or appeals office to arrange the pre-submission conference
.05 Pre-submission conference generally held in person
.06 Certain information required to be submitted to EP or EO Technical 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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