SECTION 7. WHO IS p. 172 .01 An Employee Plans Examinations Area manager, Exempt…

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

RESPONSIBLE FOR Area manager, Employee Plans Determinations manager, Exempt Organizations REQUESTING TECHNICAL Determinations manager, or an Appeals Area Director, SB/SE-TE/GE or Appeals ADVICE? Area Director, LMSB, determines whether to request technical advice.

.02 Taxpayer may ask that issue be referred for technical advice

January 2, 2001 164 2001–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2001-1

Internal Revenue Bulletin 2001-1

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