SECTION 6. MAY TECHNICAL

ADVICE BE REQUESTED FOR A § 301.9100–1 REQUEST DURING THE COURSE OF AN EXAMINATION?

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2002–1 I.R.B 173 January 7, 2002

.01 An Employee Plans Examinations Area manager, Exempt Organizations Examinations Area manager, Employee Plans Determinations manager, Exempt Organizations Determinations manager, Appeals Area Director, SB/SE-TE/GE or Appeals Area Director, LMSB determines whether to request technical advice

.02 Taxpayer may ask that issue be referred for technical advice

.01 Uniformity of position lacking

.02 When technical advice can be requested

.03 At the earliest possible stage

.01 Pre-submission conference generally is permitted when a request for technical advice is likely and all parties agree to request the conference

.02 Purpose of pre-submission conference

.03 Request for pre-submission conference must be submitted in writing by the EP or EO Examinations or the EP or EO Determinations or the appeals office

.04 Group will contact the EP or EO Examinations or the EP or EO Determinations or the appeals office to arrange the pre-submission conference

.05 Pre-submission conference generally held in person

.06 Certain information required to be submitted to EP or EO Technical prior to the pre-submission conference

.07 Pre-submission conference may not be taped

.08 Discussion of substantive issues is not binding on the Service

.01 Statement of issues, facts, law, and arguments

.02 Statement pertaining to statute of limitations

.03 General provisions of §§ 6104 and 6110 of the Internal Revenue Code

.04 Application of § 6104

.05 Statement identifying information to be deleted from public inspection

.06 Transmittal Form 5565, Request for Technical Advice-EP/EO

.07 Number of copies of request to be submitted

.08 Power of attorney

.09 Case files

.01 Taxpayer notified