SECTION 12. HOW ARE

REQUESTS FOR TECHNICAL ADVICE WITHDRAWN?

Taxpayer notified .01 Once a request for technical advice has been sent to the national office, only a director or an area director, appeals, may withdraw a request for technical advice. He or she may ask to withdraw a request at any time before the responding transmittal memorandum for the technical advice is signed.

The director or the area director, appeals, as appropriate, must notify the taxpayer in writing of an intent to withdraw the request for technical advice except—

(1) when the period of limitations on assessment is about to expire and the taxpayer has declined to sign a consent to extend the period; or

(2) when such notification would be prejudicial to the best interests of the Government.

If the taxpayer does not agree that the request for technical advice should be withdrawn, the procedures in section 11 of this revenue procedure must be followed.

National office may provide views .02 When a request for technical advice is withdrawn, the national office may send its views to the director or the area director, appeals, when acknowledging the withdrawal request. This memorandum may constitute Chief Counsel Advice, as defined in § 6110(i), subject to disclosure under § 6110. In an appeals case, acknowledgment of the withdrawal request should be sent to the appropriate area office, through the Chief, Appeals, C:AP:LMSB. In appropriate cases, the subject matter may be published as a revenue ruling or as a revenue procedure.