NOTE: If current procedures do
not cover the specific issue or there is doubt as to the application
of the authorities and guides to technical questions on the IRS
income tax rules and regulations, route the case to the Office of
Income Security Programs (OISP) per RM 03844.047 before preparing
a development request to the FO.
When the reply is received from OISP, take the appropriate action per the applicable instructions in this section based
on the information and advice furnished.
If there is disagreement with OISP's decision, prepare a typewritten memorandum to
OISP explaining in a courteous manner the basis of the disagreement. Clear these cases
with the mod manager or technical assistant.