SECTION 17. HOW DOES p. 187 .01 Generally applies advice in processing the taxpayer’s case

EP OR EO EXAMINATIONS OR EP OR EO .02 Discussion with the taxpayer DETERMINATIONS OR AN APPEALS OFFICE .03 Gives copy to the taxpayer USE THE TECHNICAL ADVICE? .04 Taxpayer may protest deletions not made

.05 When no copy is given to the taxpayer

SECTION 18. WHAT IS THE p. 188 .01 Applies only to the taxpayer for whom technical advice was requested EFFECT OF TECHNICAL ADVICE? .02 Usually applies retroactively

.03 Generally applied retroactively to modify or revoke prior technical advice

.04 Applies to continuing action or series of actions until specifically with drawn, modified or revoked

.05 Applies to continuing action or series of actions until material facts change

.06 Does not apply retroactively under certain conditions