SECTION 6. MAY TECHNICAL ADVICE BE REQUESTED FOR A § 301.9100–1 REQUEST DURING THE

COURSE OF AN EXAMINATION? ................................................................................................................... 168 .01 A § 301.9100–1 request is a letter ruling request................................................................................................................ 168 .02 Statute of limitations............................................................................................................................................................. 168 .03 Address to send a § 301.9100–1 request.............................................................................................................................. 169 .04 If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify Em ployee Plans Technical or Exempt Organizations Technical who will notify the Employee Plans Examinations Area manager or the Exempt Organizations Examinations Area manager, the appeals office or government counsel ............ 169

SECTION 7. WHO IS RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE? ................................................... 169 .01 An Employee Plans Examinations Area manager, Exempt Organizations Examinations Area manager, Employee

Plans Determinations manager, Exempt Organizations Determinations manager, or Appeals Area Director, SB/SETE/GE determines whether to request technical advice ..................................................................................................... 169 .02 Taxpayer may ask that issue be referred for technical advice ............................................................................................ 170

SECTION 8. WHEN SHOULD TECHNICAL ADVICE BE REQUESTED? ...................................................................... 170 .01 Uniformity of position lacking ............................................................................................................................................. 170 .02 When technical advice can be requested.............................................................................................................................. 170 .03 At the earliest possible stage ................................................................................................................................................ 170

SECTION 9. HOW ARE PRE-SUBMISSION CONFERENCES SCHEDULED? .............................................................. 170 .01 Pre-submission conference generally is permitted when a request for technical advice is likely and all parties agree

to request the conference...................................................................................................................................................... 170

2003–1 I.R.B. 163 January 6, 2003

.02 Purpose of pre-submission conference................................................................................................................................. 171 .03 Request for pre-submission conference must be submitted in writing by the EP or EO Examinations or the EP or

EO Determinations or the appeals office............................................................................................................................. 171 .04 Group will contact the EP or EO Examinations or the EP or EO Determinations or the appeals office to arrange the

pre-submission conference.................................................................................................................................................... 171 .05 Pre-submission conference generally held in person........................................................................................................... 171 .06 Certain information required to be submitted to EP or EO Technical prior to the pre-submission conference............... 171 .07 Pre-submission conference may not be taped...................................................................................................................... 171 .08 Discussion of substantive issues is not binding on the Service.......................................................................................... 171

SECTION 10. WHAT MUST BE INCLUDED IN THE REQUEST FOR TECHNICAL ADVICE? ............................... 172 .01 Statement of issues, facts, law, and arguments.................................................................................................................... 172 .02 Statement pertaining to statute of limitations ...................................................................................................................... 172 .03 General provisions of §§ 6104 and 6110 of the Internal Revenue Code ........................................................................... 173 .04 Application of § 6104 ........................................................................................................................................................... 173 .05 Statement identifying information to be deleted from public inspection ........................................................................... 173 .06 Transmittal Form 5565, Request for Technical Advice-EP/EO........................................................................................... 173 .07 Number of copies of request to be submitted...................................................................................................................... 174 .08 Power of attorney.................................................................................................................................................................. 174 .09 Case files ............................................................................................................................................................................... 174

SECTION 11. HOW ARE REQUESTS HANDLED? .............................................................................................................. 174 .01 Taxpayer notified................................................................................................................................................................... 174 .02 Conference offered................................................................................................................................................................ 174 .03 If the taxpayer disagrees with the Service’s statement of facts .......................................................................................... 174 .04 If the Service disagrees with the taxpayer’s statement of facts.......................................................................................... 175 .05 If the taxpayer has not submitted the required deletions statement.................................................................................... 175 .06 Criminal or civil fraud cases ................................................................................................................................................ 176