SECTION 15. HOW IS STATUS

OF REQUEST OBTAINED?

Taxpayer or taxpayer’s representative may request status from EP or EO Examinations or EP or EO Determinations or appeals office

EP or EO Technical will give status updates to EP or EO Examinations or EP or EO Determinations or Appeals Area Director, Area 7

.01 The taxpayer or the taxpayer’s representative may obtain information on the status of the request for a TAM or a TEAM by contacting the EP or EO Examinations office or the EP or EO Determinations office or the appeals office that requested the TAM or the TEAM. See section 16.08 of this revenue procedure concerning the time for discussing the tentative conclusion with the taxpayer’s representative. See section 17.03 of this revenue procedure regarding discussions of the contents of the TAM or the TEAM with the taxpayer or the taxpayer’s representative.

.02 The group representative or manager to whom the TAM or the TEAM request is assigned will give status updates on the request once a month to the EP or EO Examination Area manager or the EP or EO Determinations manager or the Appeals Area Director, Area 7. In addition, an EP or EO Examinations Area manager or an EP or EO Determinations manager or the Appeals Area Director, Area 7 may get current information on the status of the request for a TAM or a TEAM by calling the person whose name and telephone number are shown on acknowledgment of receipt of the request for the TAM or the TEAM.

See section 16.09 of this revenue procedure about discussing the final conclusions with the EP or EO Examinations office or the EP or EO Determinations office or the appeals office. Further, the EP or EO Examinations office or the EP or EO Determinations office or the Appeals Area Director, Area 7 will be notified at the time the TAM or the TEAM is mailed.

2004-1 I.R.B. 185 January 5, 2004