SECTION 5. CONTACT

INFORMATION

For procedural questions regarding this notice, contact Nathan B. Rosen of the Office of Associate Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial Practice, at (202) 622–4910 (not a toll-free call). For substantive questions regarding the § 41 research credit, contact Daniel A. Rosen

Internal Revenue Service Attn: Research Credit Large and Mid-Size Business

Division LM:PFTG Mint Bldg, 3rd Floor,

Room M3–443 1111 Constitution Ave., NW Washington, DC 20224

of the Office of Division Counsel (Large and Mid-Size Business) at (212) 298– 2060 (not a toll-free call) or Jolene J. Shiraishi of the Office of Associate Chief Counsel (Passthroughs and Special Industries) at (202) 622–3120 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also, Part 1, 280G.)

Rev. Proc. 2002–45