SECTION 19. HOW MAY p. 189 .01 Commissioner has discretionary authority under § 7805(b)

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

RETROACTIVE EFFECT BE LIMITED? .02 Taxpayer may request Commissioner to exercise authority

.03 Form of request to limit retroactivity — before an examination

.04 Form of request to limit retroactivity — during course of examination

.05 Form of request to limit retroactivity — technical advice that does not mod ify or revoke prior memorandum

.06 Taxpayer’s right to a conference

.07 Exhaustion of administrative remedies — employee plans determination let ter requests

2001–1 I.R.B. 167 January 2, 2001

.08 Exhaustion of administrative remedies — exempt organization matters

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▸Contents — Internal Revenue Bulletin 2001-1

Internal Revenue Bulletin 2001-1

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