SECTION 4. APPLICATION
Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States
A hearing that is held by teleconference accessible to the residents of the approving governmental unit by calling a tollfree telephone number will be treated as held in a location that, based on the facts and circumstances, is convenient for residents of the approving governmental unit for the purpose of § 1.147(f)-1(d)(2). Provided the requirements of the preceding sentence are satisfied, governmental units are not precluded from offering additional access to the hearing by other telephone numbers, internet-based meeting technology, or in-person attendance.
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