SECTION 15. HOW IS STATUS

OF REQUEST OBTAINED?

Taxpayer or the taxpayer’s representative may request status from the field or area office

National office will give status updates to the director or area director, appeals

.10 Within 21 calendar days after the conference, the taxpayer must furnish to the national office any additional data, lines of reasoning, precedents, etc., that the taxpayer proposed and discussed at the conference but did not previously or adequately present in writing. This additional information must be submitted by letter with a penalties of perjury statement in the form described in section 16.11(2) of this revenue procedure.

The taxpayer must also send a copy of the additional information to the director or the area director, appeals, for comment. Any comments by the director or the area director, appeals, must be furnished promptly to the appropriate branch in the national office. If the director or the area director, appeals, does not have any comments, he or she must notify the branch representative promptly.

If the additional information has a significant impact on the facts in the request for technical advice, the national office will ask the director or the area director, appeals, for comment on the facts contained in the additional information submitted. The director or the area director, appeals, will give the additional information prompt attention.

If the additional information is not received within 21 calendar days, the technical advice memorandum will be issued on the basis of the existing record.

An extension of the 21-day period may be granted only if the taxpayer justifies it in writing and the associate or assistant chief counsel, as appropriate, of the office to which the case is assigned approves the extension. Such extension will not be routinely granted. The procedures for requesting an extension of the 21-day period and notifying the taxpayer of the Service’s decision are the same as those in sections 14.03 and 14.04 of this revenue procedure.

.11 Infrequently, taxpayers request that their conference of right be held by telephone. This request may occur, for example, when a taxpayer wants a conference of right but believes that the issue involved does not warrant incurring the expense of traveling to Washington, D.C. If a taxpayer makes such a request, the branch chief, senior technician reviewer (or senior technical reviewer), or assistant to the branch chief (or assistant branch chief) of the branch to which the case is assigned will decide if it is appropriate in the particular case to hold the conference of right by telephone. If the request is approved, the taxpayer will be advised when to call the Service representatives (not a toll-free call).

In accordance with section 14.02 of this revenue procedure, the examining officer or appeals officer will be offered the opportunity to participate in the telephone conference. Section 14.02 of this revenue procedure also provides that other Service representatives are allowed to participate in the conference.

.01 The taxpayer or the taxpayer’s representative may obtain information on the status of the request for technical advice by contacting the field or area office that requested the technical advice. See section 16.09 of this revenue procedure concerning the time for discussing the tentative conclusion with the taxpayer or the taxpayer’s representative. See section 17.02 of this revenue procedure regarding discussions of the contents of the technical advice memorandum with the taxpayer or the taxpayer’s representative.

.02 The branch representative or branch chief assigned to the technical advice request will give status updates on the request once a month to the director or the area director, appeals. In addition, a director or an area director, appeals, may get current information on the status of the request for technical advice by calling the person whose name and telephone number are shown on the acknowledgment of receipt of the request for technical advice.

Sec. 15.02 January 7, 2002 104 2002–1 I.R.B.