SECTION 9. HOW ARE PRE-

SUBMISSION CONFERENCES SCHEDULED?

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

Purpose of a pre-submission conference

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

(8) other claims the courts have characterized as frivolous or groundless.

.02 A director may not request technical advice on an issue if an area office is currently considering an identical issue of the same taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504). A case remains under the jurisdiction of the director even though an area office has the identical issue under consideration in the case of another taxpayer (not related within the meaning of § 267 or § 1504) in an entirely different transaction. With respect to the same taxpayer or the same transaction, when the issue is under the jurisdiction of an area office and the applicability of more than one kind of federal tax is dependent upon the resolution of that issue, a director may not request technical advice on the applicability of any of the taxes involved.

A director or an area director, appeals, also may not request technical advice on an issue if the same issue of the same taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504) is in a docketed case for the same taxpayer (or for a related taxpayer or a member of an affiliated group of which the taxpayer is also a member) for any taxable year. If, however, a case is docketed for an estate tax issue of a taxpayer while a request for technical advice on the same issue of the same taxpayer is pending, the national office may issue the technical advice memorandum if the appropriate appeals officer and government counsel agree, by memorandum, to the issuance of the technical advice memorandum.

.01 In an effort to promote expeditious processing of requests for technical advice, the national office generally will meet with the field or area office and the taxpayer prior to the time a request for technical advice is submitted to the national office. In cases involving very complex issues, the field or area office and the taxpayer are encouraged to request a pre-submission conference. A request for a pre-submission conference should be made, however, only after the field or area office determines that it likely will request technical advice and only after the field or area office and the taxpayer agree that a presubmission conference should be requested.

.02 A pre-submission conference is intended to facilitate agreement between the parties as to the appropriate scope of the request for technical advice, the factual information to be included in the request for technical advice, any collateral issues that either should or should not be included in the request for technical advice, and any other substantive or procedural considerations that will allow the national office to provide the parties with technical advice as expeditiously as possible.

A pre-submission conference is not intended to create an alternative procedure for determining the merits of the substantive positions advocated by the field or area office or by the taxpayer. The conference is intended only to facilitate the overall technical advice process.

.03 A request for a pre-submission conference must be submitted in writing by the field or area office. The request should identify the associate or assistant chief counsel office, as appropriate, expected to have jurisdiction over the request for technical advice. The request should include a brief explanation of the primary issue so that an assignment to the appropriate branch can be made. Coordination with division counsel is strongly encouraged or, if the issue is under the jurisdiction of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), coordination with that office’s

Sec. 9.03 January 7, 2002 92 2002–1 I.R.B.

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

Pre-submission conference generally held in person

Certain information required to be submitted to the national office prior to the pre-submission conference

Pre-submission conference may not be taped

Discussion of substantive issues is not binding on the Service