SECTION 12. HOW DOES A TAXPAYER APPEAL AN EP OR EO MANAGER’S OR AN APPEALS

AREA DIRECTOR’S DECISION NOT TO SEEK TECHNICAL ADVICE? ............................................ 176 .01 Taxpayer notified of decision not to seek technical advice ................................................................................................ 176 .02 Taxpayer may appeal decision not to seek technical advice............................................................................................... 176 .03 EP or EO Examinations Area manager or EP or EO Determinations manager or the applicable Appeals office deter mines whether technical advice will be sought ................................................................................................................... 176 .04 Decision may be reviewed but not appealed ....................................................................................................................... 176

SECTION 13. HOW ARE REQUESTS FOR TECHNICAL ADVICE WITHDRAWN? .................................................... 177 .01 Taxpayer notified................................................................................................................................................................... 177 .02 EP or EO Technical may provide views .............................................................................................................................. 177

SECTION 14. HOW ARE CONFERENCES SCHEDULED? ................................................................................................ 177 .01 If requested, offered to the taxpayer when adverse technical advice proposed ................................................................. 177 .02 Normally held within 21 days of contact with the taxpayer............................................................................................... 178 .03 21-day period may be extended if justified and approved.................................................................................................. 178 .04 Denial of extension cannot be appealed............................................................................................................................... 178 .05 Entitled to one conference of right....................................................................................................................................... 178 .06 Conference may not be taped............................................................................................................................................... 178 .07 Conference may be delayed to address a request for relief under § 7805(b) .................................................................... 178 .08 Service makes tentative recommendations........................................................................................................................... 179 .09 Additional conferences may be offered................................................................................................................................ 179 .10 Additional information submitted after the conference ....................................................................................................... 179 .11 Under limited circumstances, may schedule a conference to be held by telephone .......................................................... 180

January 6, 2003 164 2003–1 I.R.B.

SECTION 15. HOW IS STATUS OF REQUEST OBTAINED? ............................................................................................. 180 .01 Taxpayer or the taxpayer’s representative may request status from the EP or EO Examinations or the EP or EO

Determinations or the appeals office.................................................................................................................................... 180 .02 EP or EO Technical will give status updates to the EP or EO Examinations or the EP or EO Determinations or the

applicable Appeals Area Director......................................................................................................................................... 180