While the case is under the jurisdiction of the Area Manager or the Appeals office, a taxpayer may request that an issue be referred to Exempt Organizations Technical for technical advice on the grounds that a lack of uniformity exists as to the disposition of the issue, or that the issue is so unusual or complex as to warrant consideration by EO Technical. Taxpayers should make written requests to the Area Manager or the Appeals office stating the facts, law, and argument with respect to the issue and reasons for requesting technical advice. When taxpayers are informed that the matter is being referred to EO Technical, they will also be informed of their right to a conference in EO Technical if an adverse decision is indicated, and will be asked if they want such a conference.
If, after EO Technical considers the case file on a request for technical advice, it appears that advice adverse to the taxpayer should be given and a conference has been requested, the taxpayer will be notified of the time and place of the conference. If a conference has not been requested, the case will be decided based on the existing written records.
Technical advice procedures (Revenue Procedure 2014-5)