Rev. Proc. 80-26

Section 1. Purpose

.01 This revenue procedure sets forth revised procedures for furnishing technical advice from the National Office regarding employee plans (including actuarial matters) and exempt organizations. It is also intended to inform taxpayers of their rights when such advice is requested. Technical advice will be furnished only upon the request of key District Directors or Appeals offices, on their own behalf or on the behalf of the taxpayers, in connection with issues raised at either the district level (including the Office of International Operations) or at the Appeals level. Technical advice may be requested at any stage in the district or Appeals office proceedings, but should be made at the earliest possible stage.

.02 Technical advice procedures regarding excise taxes (other than the excise taxes imposed under Chapters 41, 42, and 43 of the Internal Revenue Code), and employment taxes that employee plans and exempt organizations may be subject to, are set forth in Rev. Proc. 80-21, page 646, this Bulletin.

.03 Requests for technical advice regarding farmers cooperative issues under section 521 of the Code should be submitted to the National Office, Attention: Assistant Commissioner (Technical), under the procedures in this revenue procedure.

.04 For purposes of this revenue procedure, any reference to EP/EO will mean Employee Plans and Exempt Organizations. When used in this revenue procedure, the term "key District Director" means the District Director of one of the key district offices as set out in Rev. Proc. 80-25, page 667, this Bulletin. The term "Appeals office" means the appeals organization established in each region headed by a Regional Director of Appeals. The term "taxpayer" includes all persons subject to any provision of the Internal Revenue Code and their authorized representative(s).

.05 With regard to requests for technical advice that are subject to the disclosure provisions of section 6110 of the Code, the taxpayer must follow the procedures in section 601.201(n)(9)(iii)(e) of the Statement of Procedural Rules (26 CFR Part 601). For guidance as to which technical advice requests are subject to section 6110, see section 301.6110-1(a) of the Regulations on Procedure and Administration (26 CFR Part 301).

Sec. 2. Definition and Nature of Technical Advice

.01 "Technical advice" as used in this revenue procedure means advice or guidance as to the interpretation and proper application of internal revenue laws, related statutes, tax treaties, regulations, revenue rulings, or other precedents published on employee plan and exempt organization matters by the National Office to a specific set of facts. Technical advice is furnished by the National Office upon request by a key district or Appeals office in connection with the examination of a taxpayer's return or consideration of a taxpayer's claim for refund or credit, or request for a determination letter. It is furnished as a means of assisting Service personnel in closing cases and establishing and maintaining consistent holdings in the several key districts. It does not include memoranda on matters of general technical application furnished to key district or Appeals offices where the issues are not raised in connection with the examination of a taxpayer's return or a request for a determination letter.

.02 The Assistant Commissioner (EP/EO), acting under a delegation of authority from the Commissioner of Internal Revenue, is exclusively responsible for providing technical advice in any issue involving interpretation and application of certain tax laws that apply to employee plans (including actuarial matters) and exempt organizations (other than technical advice issues arising out of section 521 of the Code). This authority has been largely redelegated to subordinate officials.

.03 The provisions of this revenue procedure apply to EP/EO cases under the jurisdiction of either a key district office or an Appeals office. A case remains under the jurisdiction of a key district office even though the Appeals office has the identical issue under consideration in the case of another taxpayer (not related within the meaning of section 267 of the Code) in an entirely different transaction.

.04 Any determination letter on exempt status or private foundation status issued by a key district office on the basis of National Office technical advice may not, thereafter, be appealed to the Appeals office with regard to those status issues that were the subject of technical advice.

.05 If technical advice has been issued by the National Office to a key district office, that issue with regard to that taxpayer may not be the subject of a request for technical advice from the Appeals office that may receive the case on other grounds.

Sec. 3. Areas in Which Technical Advice May or Must Be Requested

.01 Technical advice may be requested on any technical or procedural question that develops during the examination of a taxpayer's return, consideration of a taxpayer's claim for refund or credit, or request for a determination letter that does not come within the requirements of section 6.02 of Rev. Proc. 80-25 regarding exemption applications. These procedures are applicable as provided in section 2.

.02 Requests for technical advice are encouraged on any technical or procedural questions arising in connection with any case of the type described in section 2.02 at any stage of the proceedings in the key district or Appeals office that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent.

.03 Aside from the exemption application cases covered by the requirements of Rev. Proc. 80-25, key district and Appeals offices are required to request technical advice on their exempt organization cases concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Regarding employee plans matters, a request for technical advice is required on cases concerning (1) proposed revocation of letters on collectively-bargained plans, (2) plans for which the Service is proposing to issue a revocation letter because of certain fiduciary actions that violate the exclusive benefit rule of section 401(a) of the Code and are subject to Part 4, subtitle B of Title I of ERISA, Pub. L. 93-406, 1974-3 C.B. 1, 43, or (3) amendments to defined contribution plans pursuant to Rev. Proc. 78-14, 1978-2 C.B. 486, in connection with a waiver of the minimum funding standards and a request for a determination letter.

Sec. 4. Requesting Technical Advice

.01 It is the responsibility of the key district or Appeals office to determine whether technical advice is to be requested on any issue before that office. However, while the case is under the jurisdiction of the key district office or the Appeals office, a taxpayer may request that an issue be referred to the National Office 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 the National Office. Taxpayers should make written requests to the key district office or the Appeals office setting forth the facts, law, and argument with respect to the issue, and reasons for requesting technical advice. If, after considering the taxpayer's request, the key district examiner or Appeals Officer is of the opinion that the circumstances do not warrant referral of the case to the National Office, that person will so advise the taxpayer. (See section 5 for a taxpayer's appeal rights where the key district examiner or Appeals Officer declines to request advice.)

.02 When technical advice is to be requested, whether or not upon the request of the taxpayer, the taxpayer will be so advised, except as noted in section 4.09. If the Service initiates the action, the taxpayer will be furnished a copy of the statement of the pertinent facts and the question or questions proposed for submission to the National Office. The facts and issues presented should be clear and complete. When the request for advice is made by a key district office, it shall be submitted directly to the National Office.

.03 Where the technical advice request is initiated by the key district or the Appeals office, the taxpayer will be given 10 calendar days after the issuance of the statement of facts and specific questions by the key district or Appeals office in which to indicate in writing the extent, if any, to which the taxpayer may not be in complete agreement with the statement. Every effort should be made to reach agreement as to the facts and the specific point at issue. If agreement cannot be reached, the taxpayer may submit a statement of the taxpayer's understanding as to the specific point or points at issue within 10 calendar days after the date the key district or Appeals office notifies the taxpayer in writing of disagreement as to the facts and issues. This statement will be forwarded to the National Office with the request for advice. Extensions of time beyond 10 days will be granted only if justified by the taxpayer in writing, and approved by the Chief, EP/EO Division, or the Chief (or Associate Chief), Appeals Office.

.04 Where the technical advice request is initiated by the taxpayer and the statement of the facts and point or points at issue submitted by the taxpayer is not wholly acceptable to the key district or Appeals officials, the taxpayer will be advised in writing as to the areas of disagreement. The taxpayer will be given 10 calendar days after the date of issuance of the written notice to reply to the key district or Appeals official's letter. Extensions of time beyond 10 days will be granted only if justified by the taxpayer in writing and approved by the Chief, EP/EO Division, or the Chief (or Associate Chief), Appeals Office. Every effort should be made to reach agreement on the facts. However, if agreement cannot be reached, both the statements of the taxpayer and the key district or Appeals official will be forwarded to the National Office.

.05 In the case of a request for technical advice subject to the disclosure provisions of section 6110 of the Code, the taxpayer must also submit, within the 10 day period referred to in section 4.03 or 4.04, whichever is applicable, a statement of proposed deletions as described below. The Service is required by section 6110(c) to make certain deletions from the text of technical advice memoranda. The taxpayer's statement of proposed deletions must be made in a separate document and may be either a statement of the taxpayer's proposed deletions or a statement that no information other than names, addresses, and identifying numbers need be deleted. The statement of proposed deletions shall be accompanied by a copy of all statements of facts and supporting documents that are submitted to the National Office on which shall be indicated, by the use of brackets, the material that the taxpayer indicates should be deleted pursuant to section 6110(c). The statement shall indicate the statutory basis for each proposed deletion and must not appear or be referred to anywhere in the request for technical advice. If the taxpayer decides to request additional deletions prior to the time the National Office replies to the request for technical advice, additional statements may be submitted. If the statement is not submitted, the taxpayer will be informed by the key district office or the Appeals office that the statement is required. If the key district office or the Appeals office does not receive the statement within 10 calendar days after the taxpayer has been informed of the need for the statement, the key district office or the Appeals office may decline to submit the request for technical advice. If the key district office or the Appeals office decides to request technical advice in a case where the taxpayer has not submitted the statement of proposed deletions, the National Office will make those deletions that, in the judgment of the Commissioner, are required by section 6110(c).

.06 Taxpayers may submit statements explaining their positions on the issue(s) in the requests for technical advice, citing precedents that they believe will bear on the cases. In addition, taxpayers are encouraged to comment on any legislation, tax treaties, regulations, revenue rulings, revenue procedures, or court decisions contrary to their position. These statements will be forwarded to the National Office with the request for advice. If they are received by the key district or Appeals office after the case has been transferred to the National Office, they will be forwarded for association with the case files.

.07 At the time the taxpayers are informed that the matter is being referred to the National Office, they will also be informed of their right to a conference in the National Office in the event an adverse decision is indicated, and will be asked to state whether they desire such a conference.

.08 Generally, prior to replying to the request for technical advice, the National Office shall inform the taxpayer orally or in writing of the material likely to appear in the technical advice memorandum that the taxpayer proposed be deleted but which the Service determined should not be deleted. If so informed, the taxpayer may submit, within 10 calendar days, any further information, arguments, or other material in support of the position that such material be deleted. The Service will attempt, if feasible, to resolve all disagreement with respect to proposed deletions prior to the time the National Office replies to the request for technical advice. However, in no event shall the taxpayer have the right to a conference solely with respect to resolution of any disagreements concerning material to be deleted from the text of the technical advice memorandum, but such matters may be considered at any conference otherwise scheduled with respect to the request.

.09 The provisions of this section, relating to the referral of issues upon the request of a taxpayer, advising a taxpayer of the referral of issues, the submission of proposed deletions, and the granting of a conference in the National Office, are not applicable to matters primarily of internal administration or procedural concern or in instances that would be prejudicial to the interests of the government (as in cases involving fraud or jeopardy assessments). However, in cases involving criminal or civil fraud investigations and jeopardy or termination assessments, the taxpayer shall be allowed to provide the statement of proposed deletions to the National Office upon the completion of all proceedings with respect to the investigations or assessments, but prior to the date on which the Commissioner mails the notice pursuant to section 6110(f)(1) of the Code of intention to disclose the technical advice memorandum. See section 7.03.

.10 Form 5565, Request for Technical Advice--EP/EO, should be used for transmitting requests for technical advice to the National Office.

.11 See Rev. Proc. 79-63, 1979-2 C.B. 578, which concerns applications for extension of the time for making an election or application for relief pursuant to section 1.9100-1 of the regulations. If a taxpayer requests an extension of time under section 1.9100-1 during an examination or when an issue is being considered by an Appeals office, the procedures of Rev. Proc. 80-26 are applicable.

Sec. 5. Appeals by Taxpayers of Refusals to Request Technical Advice

.01 If the taxpayer has requested referral of an issue before a key district or Appeals office to the National Office for technical advice, and after consideration of the request the key district examiner or the Appeals Officer is of the opinion that the circumstances do not warrant such referral, that person will so advise the taxpayer in writing.

.02 The taxpayer may appeal the decision of the key district examiner or the Appeals Officer not to request technical advice by submitting to that person, within 10 calendar days from the date of issuance of the notice of decision, a statement of the facts, law, and arguments that were not previously submitted with respect to the issue and the reasons why the taxpayer believes the matter should be referred to the National Office for advice. An extension of time will be granted only if it is justified by the taxpayer in writing and approved by the Chief, EP/EO Division, or the Chief (or Associate Chief), Appeals Office.

.03 The key district examiner or the Appeals Officer will submit the statement of the taxpayer, through channels, to the Chief, EP/EO Division, or to the Chief (or Associate Chief), Appeals Office, as appropriate, accompanied by a statement of the reason(s) why the issue should not be referred to the National Office. The Chief, EP/EO Division, or the Chief (or Associate Chief), Appeals Office, will determine, on the basis of the statements submitted, whether technical advice will be requested. If it is determined that technical advice is not warranted, the taxpayer will be informed of the proposal to deny the request in a letter that (except in unusual situations where such action would be prejudicial to the best interests of the government) will state specifically the reasons for the proposed denial to request technical advice. The taxpayer will be given 10 calendar days after receipt of the letter in which to notify the Chief, EP/EO Division, or the Chief (or Associate Chief), Appeals Office, of agreement or disagreement with the proposed denial. If there is disagreement, all data relating to the issue for which technical advice has been sought, including the taxpayer's written request and statements, will be submitted to the National Office, Attention: Director, Employee Plans, Exempt Organizations, or Actuarial Division, as appropriate, for review. After the National Office reviews the material, it will notify the key district or Appeals office whether technical advice should or should not be requested. The key district or Appeals office will then notify the taxpayer of the National Office decision.

.04 While the matter is being reviewed in the National Office, action on the issue will be suspended (except where the delay would prejudice the government's interests) until the appropriate office is notified of the National Office decision. This notification will be made within 30 calendar days after receipt of the data in the National Office. The review will be solely on the basis of the written record and no conference will be held in the National Office with respect to the question of whether technical advice should be requested.

Sec. 6. Conference in the National Office

.01 If, after the National Office 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 on the basis of the existing written record.) If conferences are being arranged with respect to more than one request for advice involving the same taxpayer, they will be scheduled so as to cause the least inconvenience to the taxpayer. The conference will be arranged by telephone, if possible, and normally will be held within 21 calendar days after contact has been made. Extensions of time will be granted only if justified in writing by the taxpayer and approved by the appropriate branch chief or delegate in the National Office.

.02 A taxpayer is entitled, as a matter of right, to only one conference in the National Office unless one of the circumstances discussed in this section exists. This conference will usually be held at the branch level in the appropriate division (Actuarial Division, Employee Plans, or Exempt Organizations) and will usually be attended by a person who has authority to represent the branch chief in that conference. In appropriate cases, the key district examiner or the Appeals Officer may also attend the conference to clarify the facts in the case. If more than one subject is discussed at the conference, the discussion constitutes a conference with respect to each subject. At the request of the taxpayer, the conference may be held at an earlier stage in the consideration of the case than the Service would ordinarily designate. A taxpayer has no "right" of appeal from an action of a branch to the director of a division or to any other National Office official.

.03 Since conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference will be made.

.04 If prospective application under section 7805(b) of the Code is advanced by the taxpayer, the Service representative will discuss the tentative recommendation with respect to such relief and the reason for such tentative recommendation. No commitment will be made as to the holding that the Service will finally adopt.

.05 In the process of review in EP/EO of a holding proposed by a branch, it may appear that the final answer will involve a reversal of the branch proposal with a result less favorable to the taxpayer. Or it may appear that an adverse proposal by a branch will be approved, but on new or different grounds than those on which the branch decided the case. Under either of these circumstances, the taxpayer or the taxpayer's authorized representative will be invited to another conference. The provisions of this revenue procedure limiting the number of conferences to which a taxpayer is entitled will not foreclose inviting a taxpayer to attend further conferences when, in the opinion of National Office personnel, such need arises. All additional conferences of the type discussed in this paragraph are held only at the invitation of the Service.

.06 It is the responsibility of the taxpayer to furnish to the National Office, within 21 calendar days after the conference, a written record of any additional data, line of reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the conference but were not previously or adequately presented in writing. Extensions of time will be granted only if justified in writing by the taxpayer and approved by the appropriate EP/EO Branch Chief. Any additional material and a copy thereof should be addressed to and sent to the National Office. If the National Office determines that the additional information would have a significant impact on the facts and data involved in a case, it will forward a copy to the appropriate key district office or Appeals office for comment. The National Office will request that office give the matter its prompt attention. That office may verify the additional facts and data and comment upon them to the extent it deems appropriate.

.07 A taxpayer desiring to obtain information as to the status of taxpayer's case may do so by contacting the following offices with respect to matters in the areas of their responsibility:

                                                   Telephone Numbers

.01 Upon receipt of the case in the National Office, the technical employee to whom the case is assigned will analyze the file to ascertain whether it meets all the requirements of section 4. If the case is not complete, appropriate steps will be taken to complete the file. If the issues are not clearly presented or the facts are not sufficiently developed in the request to allow a determination of the issues presented, the case will be returned to the key District Director or the Chief, Appeals Office, for necessary clarification or development, as appropriate. If there is no statement of proposed deletions, the National Office will make those deletions from a technical advice memorandum subject to section 6110 of the Code that, in the judgment of the Service, are required by that section.

.02 If the taxpayer has requested a conference in the National Office, the procedures in section 6 will be followed.

.03 Replies to requests for technical advice will be addressed to the key District Director or to the Chief, Appeals Office, and will be drafted in two parts. Each part will identify the taxpayer by name, address, identification number, and year or years involved. The first part, called the technical advice memorandum, will contain (1) a recitation of the pertinent facts having a bearing on the issue, (2) a discussion of the facts, precedents, and reasoning of the National Office, and (3) the conclusions of the National Office. The conclusions will give direct answers, whenever possible, to the specific questions of the key district or Appeals office. The discussion of the issues will be in such detail that the receiving officials are apprised of the reasoning underlying the conclusion. There shall accompany the technical advice memorandum, where applicable, a notice of intention to disclose the technical advice memorandum pursuant to section 6110(f)(1) of the Code (including a copy of the version proposed to be open to public inspection and notations of third party communications pursuant to section 6110(d)) that the key district office or the Appeals office will forward to the taxpayer at such time that it furnishes a copy of the technical advice memorandum to the taxpayer pursuant to sections 7.05 and 8.04.

.04 The second part of the reply will consist of a transmittal memorandum. In unusual cases it will serve as a vehicle for providing administrative information or other information that, under the confidentiality statutes, or for other reasons, may not be discussed with the taxpayer.

.05 It is the general practice of the Service to furnish a copy of the technical advice memorandum to the taxpayer after it has been adopted by the receiving office. However, where no definitive answer is given to the specific question presented or where the factual submission is such as to indicate that the issue should be decided by the key district or Appeals office, a copy of the technical advice memorandum will not be furnished to the taxpayer. The National Office will specifically advise the key District Director or the Chief, Appeals Office in those cases where it is determined that a copy of the technical advice memorandum is not to be made available to the taxpayer.

.06 After receiving the notice of intention to disclose the technical advice memorandum, if applicable, the taxpayer, if desiring to protest the disclosure of certain information in the memorandum, must submit to the office indicated in the notice a written statement within 20 calendar days after the notice is mailed. The statement must identify those deletions not made by the Service that the taxpayer believes should have been made. The taxpayer must also submit a copy of the version of the technical advice memorandum proposed to be open to public inspection on which the taxpayer indicates, by the use of brackets, the deletions proposed by the taxpayer that have not been made by the Service. Generally, the Service will not consider the deletion of any material which the taxpayer did not propose be deleted prior to the time when the National Office sent its reply to the request for technical advice to the appropriate office. The Service shall, within 20 days after receipt of the response by the taxpayer to the notice, mail to the taxpayer its final administrative conclusion regarding the deletions to be made.

Sec. 8. Receipt of Technical Advice in Key District or Appeals Office

.01 Unless the key District Director, or the Chief (or Associate Chief), Appeals Office, feels that the conclusions reached by the National Office in a technical advice memorandum should be reconsidered and promptly requests such consideration, he or she will proceed to process the taxpayer's case on the basis of the conclusions expressed in the technical advice memorandum. In any event, with or without requesting reconsideration, the key District Director must follow the conclusions in a technical advice memorandum as to all issues, and the Chief (or Associate Chief), Appeals Office, must follow the conclusions in a technical advice memorandum on issues of an organization's/plan's status or qualification. Thus, if the technical advice memorandum received by a key District Director concerns an organization's/plan's status or qualification, the organization/plan has no appeal to the Appeals office on those specific issues. In the case of technical advice unfavorable to the organization/plan that does not concern status or qualification, the Chief (or Associate Chief), Appeals Office, may decide to settle the issue in the usual manner under existing authority.

.02 Unless otherwise stated, a holding in a technical advice memorandum will be applied retroactively. Moreover, where the taxpayer had previously been issued a favorable ruling or determination (whether or not it was based on a previous technical advice memorandum) concerning that transaction, purpose, or method of operation, the holding in a technical advice memorandum that is adverse to the taxpayer is also applied retroactively unless the Assistant Commissioner (EP/EO) exercises the discretionary authority under section 7805(b) of the Code to limit the retroactive effect of the holding. As to the effective date of rulings or determination letters regarding exempt organizations and employee plans (including actuarial matters) see sections 13.05 and .07 of Rev. Proc. 80-24, page 658, this Bulletin, sections 12.01 and 13.01 of Rev. Proc. 80-25, and sections 5.04 and .05 of Rev. Proc. 80-30, page 685, this Bulletin.

.03 Key district offices and Appeals offices may raise an issue in any taxable period, even though they may have asked for and been furnished technical advice with regard to the same or a similar issue in any other taxable period.

.04 Unless advised otherwise by the National Office as provided in section 7.05, the key district or Appeals office will furnish to the taxpayer a copy of the technical advice memorandum and, if applicable, the notice of intention to disclose described in section 7.03. However, this does not apply to technical advice memoranda involving civil fraud or criminal investigation, or jeopardy or termination assessments or to documents to which section 6104 of the Code applies.

.05 In those cases where the National Office advises the key District Director or the Chief, Appeals Office, not to furnish a copy of the technical advice memorandum to the taxpayer, he or she will so inform the taxpayer if the taxpayer requests a copy.

Sec. 9. Procedure for Requesting Application of Section 7805(b) in the Case of Technical Advice

.01 Pursuant to section 7805(b) of the Code, it is within the discretion of the Commissioner or the Commissioner's delegate to prescribe the extent, if any, to which any ruling (including technical advice) will be applied without retroactive effect. A taxpayer to whom a technical advice memorandum has been addressed or with respect to whom a technical advice request is pending may request that the Assistant Commissioner or Deputy Assistant Commissioner (Employee Plans and Exempt Organizations), the Commissioner's delegate, exercise the discretionary authority under section 7805(b) to limit the retroactive effect of any holding stated in the technical advice memorandum or to limit the retroactive effect of any subsequent modification or revocation of the technical advice memorandum.

.02 When a technical advice memorandum that concerns a continuing transaction is modified or revoked by, for example, a subsequent revenue ruling, a request to limit the retroactive effect of the modification or revocation of the technical advice memorandum must be made in the form of a request for a ruling when the request is submitted before a return is examined that contains the transaction that is the subject of the request for ruling. See section 16.02 of Rev. Proc. 80-24.

.03 When a taxpayer is informed of the modification or revocation of a technical advice memorandum during the course of an examination of the taxpayer's return by a key District Director or during consideration by the Chief, Appeals office, a request to limit the retroactive application of the modification or revocation of the technical advice memorandum must itself be made in the form of a request for technical advice. See section 4 of this revenue procedure. However, the taxpayer must also submit a statement, which will be forwarded to the National Office with the request for technical advice, that the request is being made pursuant to section 7805(b) of the Code. This statement must also set forth the relief sought and an explanation of the reasons and arguments in support of the relief requested, and it must be accompanied by any documents bearing on the request. The explanation in support of the application of section 7805(b) should include a discussion of the five items enumerated in section 13.05 of Rev. Proc. 80-24 as they relate to the taxpayer's particular situation.

.04 A request to limit the retroactive effect of a holding in a technical advice memorandum that does not modify or revoke a technical advice memorandum may be made as part of that technical advice request either initially or at any time before the technical advice memorandum is issued by the National Office. In such a case, the taxpayer must also submit a statement in support of the application of section 7805(b) of the Code, as described in .03 above.

.05 When a request for technical advice concerns only the application of section 7805(b) of the Code, the taxpayer has the right to a conference in the National Office in accordance with the provisions of section 6 of this revenue procedure. If the request for application of section 7805(b) is included in the request for technical advice on the substantive issues or is made before the conference of right on the substantive issues, the section 7805(b) issue will be discussed at the taxpayer's one conference of right. If the request for the application of section 7805(b) is made as part of a pending request for technical advice after a conference has been held on the substantive issue, and the Service determines that there is justification for having delayed the request, then the taxpayer will have the right to one conference of right concerning the application of section 7805(b) with the conference limited to a discussion of this issue.

Sec. 10. Effect on Other Documents

Except as provided in section 1.02, Rev. Proc. 80-21 will not apply to employee plans, including actuarial matters, and exempt organizations.

Sec. 11. Effective Date

This revenue procedure is effective June 30, 1980, the date of its publication in the Internal Revenue Bulletin.