Presubmission conference pilot program for technical advice issues.

• Author: Gribens, Bruce K.

The Service has established, in Rev. Proc. 97-21, a new pilot program allowing presubmission conferences with the IRS National Office for matters that a district director or chief of appeals is preparing to submit for technical advice.

Technical advice is one of the primary methods by which the National Office provides written legal advice to the field. Depending on the subject matter of the advice sought, the technical advice comes from either the Office of Associate Chief Counsel (Domestic), (International), (Employee Benefits and Exempt Organizations) or (Enforcement Litigation). Generally, the taxpayer and the Service work jointly in submitting the request for technical advice, although sometimes the taxpayer may have to appeal the revenue agent's or appeals officer's determination not to seek technical advice. A request for technical advice is appropriate when the facts are fully developed and the issue is novel, complex or not governed by an established IRS position. The procedures for obtaining technical advice are provided in Rev. Proc. 97-2, and are updated annually.

The Service designed this new pilot program to expedite the processing of technical advice requests. The presubmission conference brings together, at an early stage of the process, the IRS's National Office and field personnel and the taxpayer. This gives the parties an opportunity, prior to submitting their request to the National Office, to agree on the appropriate scope of the request, which facts to include, any collateral issues that should be included in or excluded from the request and any substantive or procedural considerations that will allow the National Office to rule on the request as expeditiously as possible.

The pilot...