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SECTION 12. HOW DOES A p. 178 .01 Taxpayer notified of decision not to seek technical…

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER APPEALAN EP OR EO MANAGER’S OR .02 Taxpayer may appeal decision not to seek technical advice AN APPPEALS AREA DIRECTOR’S DECISION NOT TO SEEK .03 EP or EO Examinations Area manager or EP or EO Determinations TECHNICALADVICE? manager or the applicable appeals office determines whether technical advice will be sought

.04 Decision may be reviewed but not appealed

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▸Contents — Internal Revenue Bulletin 2001-1

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