Current Technical Advice Memorandum Procedures Extended Until December 31, 1995
PURPOSE: The purpose of this Announcement is to inform tax practitioners and taxpayers that the current procedures under which a taxpayer or authorized representative may request the issuance of a technical advice memorandum from the Department will continue unmodified until at least December 31, 1995.
NO CHANGE IN PROCEDURES: In PS 95(1), Procedures in Handling Requests For Issuance of Technical Advice Memoranda, the Department described procedures under which a taxpayer or authorized representative could request the issuance of a technical advice memorandum and the procedures that the Department would follow in issuing technical advice memoranda. PS 95(1) stated that these procedures would remain in force until July 1, 1995 and would be reviewed (and might be revised) at that time by the Department.
The Department has reviewed those procedures and has determined that they will remain in force until December 31, 1995. At that time, the procedures will again be reviewed (and may be revised) by the Department. Until December 31, 1995, however, (1) technical advice memoranda will only be issued where the dispute involves the interpretation and application of Conn. Gen. Stat. §12-407(2)(i) (the enumerated services that are treated as sales) and (2) both the request for a technical advice memorandum and the technical advice memorandum will be treated by the Department as return information, as defined in Conn. Gen. Stat. §12-15(e)(2), the disclosure of which is prohibited by Conn. Gen. Stat. §12-15(a).
EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new Departmental policies or procedures.
EFFECT ON OTHER DOCUMENTS: PS 95(1) is modified and superseded in part.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs.
Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.