Tier I Issue - Industry Director Directive on Section 936 Exit Strategies #4
LMSB Control No.: LMSB-04-1009-039
Impacted IRM 4.51.2
October 09, 2009
|MEMORANDUM FOR||INDUSTRY DIRECTORS, LMSB
DIRECTOR, FIELD SPECIALISTS, LMSB
DIRECTOR, PRE-FILING & TECHNICAL GUIDANCE, LMSB
DIRECTOR, INTERNATIONAL COMPLIANCE STRATEGY AND POLICY
|FROM:||Sergio E. Arellano /s/ Sergio Arellano
Retailers, Food, Pharmaceuticals & Healthcare
|SUBJECT:||Tier I Issue – Industry Director Directive on Section 936 Exit Strategies #4|
Change in Status
The 936 Exit Strategies Tier I issue has been moved from an active to monitoring status.
Field personnel now have guidance under Notice 2005-21. Additional guidance can be found in Industry Director Directive #1, Industry Director Directive #2, and Industry Director Directive #3.
When examining the issue, examiners should continue to use the UIL codes as listed in Industry Director Directive #1.
The Issue Management Team will continue to provide support to examination teams by reviewing Form 886-A and Form 5701 for those mandatory examinations that have not yet been completed as of the date of this memorandum.
For questions regarding Section 936 Exit Strategies, please contact the following Technical Advisors or Counsel:
Technical Advisor, Natalie Hodapp (212) 719-6321
Technical Advisor, Donald McGinty (713) 209-5409
Technical Advisor, Louis Milano (908) 301-2106
LMSB Field Counsel, Michael Calabrese (414) 231-2811
LMSB Field Counsel, Naseem Khan (312) 368-8662
This directive is not an official pronouncement of law and cannot be used, cited or relied upon as such.
cc: Commissioner, LMSB
Deputy Commissioner, LMSB
Deputy Commissioner, International
Division Counsel, LMSB
Director, Performance, Quality and Audit Assistance