EP OR EO TECHNICAL
PREPARE THE TECHNICAL .02 Determines whether request has been properly made
ADVICE MEMORANDUM?
.03 Contacts the EP or EO Examinations or the EP or EO Determinations or the
appeals office to discuss issues
.04 Informs the EP or EO Examinations or the EP or EO Determinations or the
appeals office if any matters in the request have been referred to another
group or office
.05 Informs the EP or EO Examinations or the EP or EO Determinations or the
appeals office if additional information is needed
.06 Informs the EP or EO Examinations or the EP or EO Determinations or the
appeals office of the tentative conclusion
January 2, 2001 166 2001–1 I.R.B.
.07 If a tentative conclusion has not been reached, gives date estimated for ten
tative conclusion
.08 Advises the EP or EO Examinations or the EP or EO Determinations or the
appeals office that tentative conclusion is not final
.09 Advises the EP or EO Examinations or the EP or EO Determinations or the
appeals office of final conclusions
.10 If needed, requests additional information
.11 Requests taxpayer to send additional information to EP or EO Technical and a
copy to the EPor EO Examinations or the EPor EO Determinations or the appeals
office
.12 Informs the taxpayer when requested deletions will not be made
.13 Prepares reply in two parts
.14 Routes replies to appropriate office
