SECTION 6. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

Director or area director, .01 The director or area director, appeals, determines whether to request technical appeals, determines whether advice on any issue being considered. Each request must be submitted through channels to request technical advice and signed by a person who is authorized to sign for the director or area director, appeals.

Taxpayer may ask that issue .02 While a case is under the jurisdiction of a director or area director, appeals, a taxbe referred for technical advice payer may request in writing or orally to the examining officer or appeals officer that an issue be referred to the national office for technical advice.