; or (III) if the request is being filed by a corporation or a partnership, a corporate officer or a partner, as applicable; (C) may advocate a particular proposed interpretation and may set forth the legal and factual basis for that interpretation; and (D) shall advise immediately in writing of any subsequent change in any material fact or statement submitted with a request under this section. (2) Withdrawal of request A person may withdraw a request made under this section at any time before the ruling has been issued. (3) Nonconforming requests The Secretary shall notify a requester if the request does not conform with the requirements of paragraph (1). Such notice shall be in writing and shall describe the requirements that have not been met. A request that is not brought into conformity with such requirements within 30 days from the date of such notice, unless extended for good cause by the Secretary, shall be treated as though it were withdrawn. (c) Right to oral discussions (1) In general A person who has made a request in conformity with subsection (b)(1) may request an opportunity for oral discussion of the issues presented in the request, but— (A) personal conferences or telephone conferences may be scheduled only for the purpose of affording the requester an opportunity to discuss freely and openly the matters set forth in the request