SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS

OR AN APPEALS OFFICE USE THE TECHNICAL ADVICE? ................................................................ 184 .01 Generally applies advice in processing the taxpayer’s case................................................................................................ 184 .02 Discussion with the taxpayer................................................................................................................................................ 184 .03 Gives copy to the taxpayer................................................................................................................................................... 184 .04 Taxpayer may protest deletions not made............................................................................................................................ 184 .05 When no copy is given to the taxpayer ............................................................................................................................... 185

SECTION 18. WHAT IS THE EFFECT OF TECHNICAL ADVICE? ................................................................................. 185 .01 Applies only to the taxpayer for whom technical advice was requested............................................................................ 185 .02 Usually applies retroactively................................................................................................................................................. 185 .03 Generally applied retroactively to modify or revoke prior technical advice...................................................................... 185 .04 Applies to continuing action or series of actions until specifically withdrawn, modified or revoked.............................. 185 .05 Applies to continuing action or series of actions until material facts change.................................................................... 185 .06 Does not apply retroactively under certain conditions ........................................................................................................ 185

SECTION 19. HOW MAY RETROACTIVE EFFECT BE LIMITED? ............................................................................... 186 .01 Commissioner has discretionary authority under § 7805(b) ............................................................................................... 186 .02 Taxpayer may request Commissioner to exercise authority................................................................................................ 186 .03 Form of request to limit retroactivity - before an examination........................................................................................ 186 .04 Form of request to limit retroactivity - during course of examination ............................................................................ 186 .05 Form of request to limit retroactivity - technical advice that does not modify or revoke prior memorandum............. 187 .06 Taxpayer’s right to a conference .......................................................................................................................................... 187 .07 Exhaustion of administrative remedies - employee plans determination letter requests................................................. 187 .08 Exhaustion of administrative remedies - exempt organization matters............................................................................ 187

2003–1 I.R.B. 165 January 6, 2003

SECTION 20. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? .............. 187

SECTION 21. EFFECTIVE DATE ............................................................................................................................................... 187

SECTION 22. PAPERWORK REDUCTION ACT ..................................................................................................................... 187

INDEX ............................................................................................................................................................................................... 189