SECTION 17. HOW DOES A

FIELD OR AREA OFFICE USE THE TECHNICAL ADVICE?

p. 104

p. 105

p. 108

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

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

.01 Delegates authority to branch chiefs

.02 Determines whether request has been properly made

.03 Contacts the field or area office to discuss issues

.04 Informs the field or area office if any matters in the request have been referred to another branch or office

.05 Informs the field or area office if additional information is needed

.06 Informs the field or area office of the tentative conclusion

.07 If a tentative conclusion has not been reached, gives date estimated for tentative conclusion

.08 Advises the field or area office if tentative conclusion is changed

.09 Generally does not discuss the tentative conclusion with the taxpayer

.10 Advises the field or area office of final conclusions

.11 If needed, requests additional information

.12 Requests taxpayer to send additional information to the national office and a copy to the director or area director, appeals

.13 Informs the taxpayer when requested deletions will not be made

.14 Prepares reply in two parts

.15 Routes replies to appropriate office

.16 Sends a copy of reply to appropriate division counsel

.01 Generally applies advice in processing the taxpayer’s case

.02 Discussion with the taxpayer

.03 Gives copy to the taxpayer

.04 Taxpayer may protest deletions not made

.05 When no copy is given to the taxpayer

2002–1 I.R.B 85 January 7, 2002