SECTION 19. HOW MAY

RETROACTIVE EFFECT BE LIMITED?

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p. 197

p. 198

.03 Contacts the EP or EO Examinations or the EP or EO Determinations or the appeals office to discuss issues

.04 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office if any matters in the request have been referred to another group or office

.05 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office if additional information is needed

.06 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office of the tentative conclusion

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

.08 Advises the EP or EO Examinations or the EP or EO Determinations or the appeals office that tentative conclusion is not final

.09 Advises the EP or EO Examinations or the EP or EO Determinations or the appeals office of final conclusions

.10 If needed, requests additional information

.11 Requests taxpayer to send additional information to EP or EO Technical and a copy to the EP or EO Examinations or the EP or EO Determinations or the appeals office

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

.13 Prepares reply in two parts

.14 Routes replies to appropriate office

.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

.01 Applies only to the taxpayer for whom technical advice was requested

.02 Usually applies retroactively

.03 Generally applied retroactively to modify or revoke prior technical advice

.04 Applies to continuing action or series of actions until specifically withdrawn, modified or revoked

.05 Applies to continuing action or series of actions until material facts change

.06 Does not apply retroactively under certain conditions

.01 Commissioner has discretionary authority under § 7805(b)

January 7, 2002 176 2002–1 I.R.B.

.02 Taxpayer may request Commissioner to exercise authority

.03 Form of request to limit retroactivity - before an examination

.04 Form of request to limit retroactivity - during course of examination

.05 Form of request to limit retroactivity - technical advice that does not modify or revoke prior memorandum

.06 Taxpayer’s right to a conference

.07 Exhaustion of administrative remedies - employee plans determination letter requests

.08 Exhaustion of administrative remedies - exempt organization matters