SECTION 8. HOW ARE

PRE-SUBMISSION CONFERENCES SCHEDULED?

Pre-submission conference .01 In an effort to promote expeditious processing of requests for technical advice, the generally is permitted when national office generally will meet with the field or area office and the taxpayer prior to the field or area office likely the time a request for technical advice is submitted to the national office. In cases involv will request technical advice ing very complex issues, the field or area office and the taxpayer are encouraged to request and all parties agree to a pre-submission conference. A request for a pre-submission conference should be made, request the conference however, only after the field or area office determines that it likely will request technical advice and only after all parties agree that a pre-submission conference should be requested.

Purpose of a pre-submission .02 A pre-submission conference is intended to facilitate agreement between the parties conference as to the appropriate scope of the request for technical advice, the factual information to be included in the request for technical advice, any collateral issues that either should or should not be included in the request for technical advice, and any other substantive or procedural considerations that will allow the national office to provide the parties with technical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternative procedure for determining the merits of the substantive positions advocated by the field or area office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process.

Request for a pre-submission .03 A request for a pre-submission conference must be submitted in writing by the field conference must be submitted or area office. The request should identify the associate or assistant chief counsel office, in writing by the field as appropriate, expected to have jurisdiction over the request for technical advice. The or area office request should include a brief explanation of the primary issue so that an assignment to the appropriate branch can be made. Coordination with division counsel is strongly encouraged or, if the issue is under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), coordination with that office’s local counsel is strongly encouraged. If the request involves a designated issue or industry under the Office of Pre-Filing and Technical Guidance, LMSB, coordination with the technical advisor is also strongly encouraged.

An original and one copy of the request should be submitted to the appropriate address listed in section 9.03 of this revenue procedure.

Branch will contact the field .04 Within 5 working days after it receives the request, the branch assigned responsior area office to arrange bility for conducting the pre-submission conference will contact the field or area office to the pre-submission conference arrange a mutually convenient time for the parties to meet in the national office. The conference generally should be held within 30 calendar days after the field or area office is

Sec. 8.04 January 2, 2001 88 2001–1 I.R.B.

contacted. The field or area office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the field or area office believes would be appropriate.

Pre-submission conference .05 Pre-submission conferences generally will be held in person in the national office. generally held in person However, if the field or area office personnel or the taxpayer is unable to attend the conference, the conference may be conducted by telephone.

Certain information required .06 At least 10 working days before the scheduled pre-submission conference, the field to be submitted to the national or area office and the taxpayer should submit to the national office a statement of the peroffice prior to the tinent facts (including any facts in dispute), a statement of the issues that the parties would pre-submission conference like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate the national office’s understanding of the issues to be discussed at the conference. The legal analysis provided for the pre-submission conference need not be as fully developed as the analysis that ultimately will accompany the request for technical advice, but it should allow the national office to become reasonably informed regarding the subject matter of the conference prior to the meeting. The field or area office or the taxpayer should ensure that the national office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative.

Pre-submission conference .07 Because pre-submission conference procedures are informal, no tape, stenographic, may not be taped or other verbatim recording of a conference may be made by any party.

Discussion of substantive .08 Any discussion of substantive issues at a pre-submission conference is advisory issues is not binding only, is not binding on the Service in general or on the Office of Chief Counsel in particon the Service ular, and cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).