SECTION 14. HOW IS STATUS

OF REQUEST OBTAINED?

Taxpayer or the taxpayer’s .01 The taxpayer or the taxpayer’s representative may obtain information on the status representative may request status of the request for technical advice by contacting the field or area office that requested the from the field or area office technical advice. See section 15.09 of this revenue procedure concerning the time for discussing the tentative conclusion with the taxpayer or the taxpayer’s representative. See section 16.02 of this revenue procedure regarding discussions of the contents of the technical advice memorandum with the taxpayer or the taxpayer’s representative.

National office will give status .02 The branch representative or branch chief assigned to the technical advice request updates to the director or will give status updates on the request once a month to the director or the area director, area director, appeals appeals. In addition, a director or an area director, appeals, may get current information on the status of the request for technical advice by calling the person whose name and telephone number are shown on the acknowledgment of receipt of the request for technical advice.

See section 15.10 of this revenue procedure about discussing the final conclusions with the field or area office. Further, the director or the area director, appeals, will be notified at the time the technical advice memorandum is mailed.