Introduction›Rev. Proc. 96-3, page 82.
SECTION 19. WHAT IS THE
Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
.08 Where technical advice has been requested pursuant to an exempt organization’s request for § 7805(b) relief from the retroactive application of an adverse determination within the meaning of § 7428(a)(1), the exempt organization’s administrative remedies will not be considered exhausted, within the meaning of § 7428(b)(2), until the national office has a reasonable time to act on the request for technical advice.
Rev. Proc. 95–5 is superseded.
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