Notice requirement.
Notice requirement. In addition to the requirements of paragraph (d)(2)(i) of this section, the taxpayer must provide a copy of the amended return and all required attachments to the Director as follows:
(A) If the taxpayer is under examination for any taxable year when the taxpayer requests relief, the taxpayer must provide a copy of the amended return and attachments to the personnel conducting the examination.
(B) If the taxpayer is not under examination for any taxable year when the taxpayer requests relief, the taxpayer must provide a copy of the amended return and attachments to the Director having jurisdiction of the taxpayer's return.