REV. PROC. 85-1, SECTION 16 MODIFIED WITH RESPECT TO THE SERVICE'S PRACTICE REGARDING ORAL ADVICE TO TAXPAYERS OR THEIR REPRESENTATIVES

Rev. Proc. 85-50

SECTION 1. BACKGROUND

Rev. Proc. 85-1, 1985-1 I.R.B. 21, contains in section 16 the Internal Revenue Service's practice regarding the rendering of oral advice to taxpayers.

SEC. 2. PROCEDURE

Rev. Proc. 85-1 is modified in section 16 to read as follows:

01. The Service does not issue rulings or determination letters on oral requests. However, personnel in the rulings divisions ordinarily will discuss with taxpayers or their representatives inquiries regarding: substantive tax issues; whether the Service will rule on particular issues; and questions relating to procedural matters about submitting ruling requests (including the application of section 9, of this revenue procedure, to a particular case). Any discussion of substantive issues will be at the discretion of the Service on a time-available basis, and will not be binding on the Service.

02. A taxpayer may seek oral technical assistance from a Taxpayer Service Representative in a District Office or Service Center when preparing a return or report, under other established procedures. Oral advice is advisory only and the Service is not bound to recognize it in the examination of the taxpayer's return.

SEC. 3. EFFECTIVE DATE

This revenue procedure is effective October 7, 1985, the date of its publication in the Internal Revenue Bulletin.

SEC. 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 85-1 is modified.