SECTION 11. HOW DOES A p. 95

TAXPAYER APPEALA .01 Taxpayer notified of decision not to seek technical advice DIRECTOR’S OR AREA DIRECTOR, APPEALS’, .02 Taxpayer may appeal decision not to seek technical advice DECISION NOT TO SEEK TECHNICALADVICE? .03 Territory manager or area director, appeals, determines whether technical

advice will be sought

.04 Territory manager’s or area director, appeals’, decision may be reviewed but

not appealed