SECTION 15. HOW DOES THE p. 99

NATIONAL OFFICE PREPARE THE TECHNICALADVICE .01 Delegates authority to branch chiefs MEMORANDUM?

.02 Determines whether request has been properly made

.03 Contacts the field or area office to discuss issues

2001–1 I.R.B. 81 January 2, 2001

.04 Informs the field or area office if any matters in the request have been re ferred to another branch or office

.05 Informs the field or area office if additional information is needed

.06 Informs the field or area office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for ten tative conclusion

.08 Advises the field or area office if tentative conclusion is changed

.09 Generally does not discuss the tentative conclusion with the taxpayer

.10 Advises the field or area office of final conclusions

.11 If needed, requests additional information

.12 Requests taxpayer to send additional information to the national office and a

copy to the director or area director, appeals

.13 Informs the taxpayer when requested deletions will not be made

.14 Prepares reply in two parts

.15 Routes replies to appropriate office

.16 Sends a copy of reply to appropriate division counsel