Page 260 - Large Business IRS Training Guides

Drafting Process

• Associate Office opens regulation project, see CCDM

32.1.2

• Members of the drafting team are identified

• Associate Chief Counsel (docket attorney, branch reviewer,

front officer reviewer), OTP attorney-advisor, and may

include staff from Operating Division (Practice Network) or

Division Counsel

• It is a collaborative process

• Drafting team coordinates as appropriate with other

divisions, agencies, etc.

• Drafting team considers administrability both from the

client perspective and from the taxpayer perspective

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