SECTION 9. HOW ARE

PRE-SUBMISSION CONFERENCES SCHEDULED?

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

Purpose of 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 EP or EO Technical to provide the parties with technical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternate procedure for determining the merits of the substantive positions advocated by the EP or EO Examinations or the EP or EO Determinations or the appeals office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process.

Request for pre-submission .03 A request for a pre-submission conference must be submitted in writing by the EP conference must be submitted in or EO Examinations or the EP or EO Determinations or the appeals office. The request writing by the EP or EO should identify the office expected to have jurisdiction over the request for technical Examinations or the EP or EO advice. The request should include a brief explanation of the primary issue so that an Determinations or the appeals office assignment to the appropriate group can be made.

An original and one copy of the request should be submitted to the appropriate address listed in section 10.06 of this revenue procedure

Group will contact the EP or EO .04 Within 5 working days after it receives the request, the group assigned responsibilExaminations or the EP or EO ity for conducting the pre-submission conference will contact the EP or EO Determinations or the appeals Examinations or the EP or EO Determinations or the appeals office to arrange a mutuoffice to arrange the ally convenient time for the parties to meet in the EP or EO Technical office. The conpre-submission conference ference generally should be held within 30 calendar days after the EP or EO Examinations or the EP or EO Determinations or the appeals office is contacted. The EP or EO Examinations or the EP or EO Determinations or the appeals office will be responsible for coordinating with the taxpayer as well as with any other Service personnel whose attendance the EP or EO Examinations or the EP or EO Determinations or the appeals office believes would be appropriate.

Pre-submission conference .05 Pre-submission conferences generally will be held in person in EP or EO Technical. generally held in person However, if the EP or EO Examinations or the EP or EO Determinations or the appeals office personnel are unable to attend the conference, the conference may be conducted by telephone.

2001–1 I.R.B. 173 January 2, 2001

Certain information required to .06 At least 10 working days before the scheduled pre-submission conference, the EP be submitted to EP or EO or EO Examinations or the EP or EO Determinations or the appeals office and the taxpayer Technical prior to the should submit to EP or EO Technical a statement of the pertinent facts (including any facts pre-submission conference in dispute), a statement of the issues that the parties would like to discuss, and any legal analysis, authorities, or background documents that the parties believe would facilitate EP or EO Technical’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 EP or EO Technical to become reasonably informed regarding the subject matter of the conference prior to the meeting. The EP or EO Examinations or the EP or EO Determinations or the appeals office or the taxpayer should ensure that the EP or EO Technical office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative.

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

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