SECTION 16. HOW DOES EP — Internal Revenue Bulletin 2003-1

MEMORANDUM? .............................................................................................................................................. 180 .01 Delegates authority to group managers................................................................................................................................ 180 .02 Determines whether request has been properly made ......................................................................................................... 181 .03 Contacts the EP or EO Examinations or the EP or EO Determinations or the appeals office to discuss issues ............. 181 .04 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office if any matters in the re quest have been referred to another group or office ........................................................................................................... 181 .05 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office if additional information

is needed................................................................................................................................................................................ 181 .06 Informs the EP or EO Examinations or the EP or EO Determinations or the appeals office of the tentative conclu sion......................................................................................................................................................................................... 181 .07 If a tentative conclusion has not been reached, gives date estimated for tentative conclusion......................................... 181 .08 Advises the EP or EO Examinations or the EP or EO Determinations or the appeals office that tentative conclusion

is not final ............................................................................................................................................................................. 181 .09 Advises the EP or EO Examinations or the EP or EO Determinations or the appeals office of final conclusions ......... 182 .10 If needed, requests additional information........................................................................................................................... 182 .11 Requests taxpayer to send additional information to EP or EO Technical and a copy to the EP or EO Examinations

or the EP or EO Determinations or the appeals office........................................................................................................ 182 .12 Informs the taxpayer when requested deletions will not be made...................................................................................... 182 .13 Prepares reply in two parts................................................................................................................................................... 183 .14 Routes replies to appropriate office...................................................................................................................................... 183