SECTION 6. WHO IS

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

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January 7, 2002 82 2002–1 I.R.B.

.01 Uniformity of position lacking or unusual or complex issue

.02 When technical advice can be requested

.03 At the earliest possible stage

.01 Technical advice will not be issued on frivolous issues

.02 A director may not request technical advice on an identical issue of the same taxpayer that an area office is considering

.01 Pre-submission conference generally is permitted when the field or area office likely will request technical advice and all parties agree to request the conference

.02 Purpose of a pre-submission conference

.03 Request for a pre-submission conference must be submitted in writing by the field or area office

.04 Branch will contact the field or area office to arrange the pre-submission conference

.05 Pre-submission conference generally held in person

.06 Certain information required to be submitted to the national office 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; submission of relevant foreign laws and documents in a language other than English; and statement regarding interpretation of an income or estate tax treaty

.02 Statement identifying information to be deleted from public inspection

.03 Transmittal Form 4463, Request for Technical Advice

.04 Number of copies of request to be submitted

.05 Power of attorney

.01 Taxpayer notified

.02 Conference offered

.03 If the taxpayer disagrees with the Service’s statement of facts

.04 If the Service disagrees with the taxpayer’s statement of facts