SECTION 11. REQUEST THAT IRS

REPLACE A PREVIOUSLY DESIGNATED SUBSTITUTE AGENT

.01 In general . If the IRS designates a substitute agent pursuant to § 1.1502– 77(d)(3)(i), one or more members of the group may request pursuant to § 1.1502– 77(d)(3)(ii) that the IRS replace the previously designated substitute agent with

July 15, 2002 104 2002–28 I.R.B.

(8) The name, address, and phone number of the Examination Team Manager, Appeals Officer or Counsel Attorney, if any, who currently has jurisdiction of the consolidated return years for which the replacement designation is requested; and

(9) The reason(s) for the request to replace the previously designated substitute agent.

.04 Signature requirement . A request under this section 11 must contain the following declaration, signed by a duly authorized officer of at least one of the requesting members which was a member of the group for the consolidated return year(s) for which the replacement designation is requested: Under penalties of perjury, I declare that I am authorized to make this request on behalf of the named member of the group and that, to the best of my knowledge, the infor- mation provided is true, correct, and complete.

.05 Where to file . Notwithstanding the instructions in section 4 of this revenue procedure, a request under this section 11 must be filed with the office that made the designation of the substitute agent that the request seeks to replace.

.06 Designation by the IRS . (1) In response to a request under this section 11, the IRS may, in its sole discretion, replace the previously designated substitute agent with the member (or successor of the member) proposed by the request or another member (or successor of another member).

(2) If the IRS replaces the previously designated substitute agent, it will notify in writing the previously designated substitute agent and the replacement substitute agent of the change in the substitute agent.