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A taxpayer may appeal the decision of the examining agent or Appeals Officer not to request technical advice or technical expedited advice by submitting to that official, within ten calendar days after being notified of the decision, a written statement of the facts, law, and arguments with respect to the issue, and the reasons why the taxpayer believes the matter should be referred to the Office of Chief Counsel for advice. When no change is to be made, a brief memorandum is prepared reaffirming the original advice. Technical advice memoranda or technical expedited advice memoranda represent the views of the Office of Chief Counsel as to the application of tax law, tax treaties, regulations, revenue rulings, or other published precedents to the facts of specific cases, and are issued primarily as a means of assisting Service personnel in closing cases and establishing and maintaining uniformity in the treatment of issues. Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents. Form M-3514 (Publication and Case File Classification Recommendations) is completed in accordance with the provisions of CCDM 32.3. If the taxpayer requests that the date be deleted for purposes of section 6110, the Associate office attorney should contact the Disclosure & Litigation Support Branch for further instructions. Definitions and Special Rules, General Rules, Change in Use of Facilities, Section 6431 The memorandum usually is signed by or for the Branch Chief with primary jurisdiction over the issues raised in the technical advice memorandum or the technical expedited advice memorandum. Arbitrage, Reasonable Expectations - Artifice or Device, Investment Property, Required Rebate to the U.S., Small Government Unit Exception, Penalty in Lieu of Rebate, Section 149 When consideration of a letter ruling request, technical advice request, or technical expedited advice request indicates that the holding will be substantially different from the holding in a previously issued letter ruling, technical advice memorandum, or technical expedited advice memorandum that is not a position of longstanding, and was not approved by an authority higher than a Branch Chief, the Associate Chief Counsel will be notified before final action is taken and given the information required by (1) above. The Associate office will notify the Examining agent or the Appeals Officer of the scheduled conference. Conference procedures are informal. 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Technical advice or technical expedited advice should be requested in every case in which any of the following conditions exist: The law and regulations are not clear as to their application to the issue being considered and there is no published precedent for determining the proper treatment of the issue; There is reason to believe that a lack of uniformity in the disposition of the issue exists; A doubtful or contentious issue is involved in a number of cases; The issue is so unusual or complex as to warrant consideration by an Associate office; or. 2004-5, or its successors, for other technical advice or technical expedited advice provisions applicable to organizations seeking recognition of exempt status under section 521 and the procedure to be followed if an organization protests an adverse determination letter issued by examination. Field offices are encouraged to request technical advice or technical expedited advice at the earliest possible stage of the proceedings on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Yes No c. Technical advice memorandum. All such requests must be submitted to the Associate office by the taxpayer. a. Also, other Service representatives are allowed to participate in the conference. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. Regulationsinterpret and give directions oncomplying with the law. However, it is important to note that pursuant to 26 USC 6110 (k) (3) such items cannot be used or cited as precedent. But see paragraph (15) below for situations in which the Service may offer additional conferences. The case will be disposed of in examination in accordance with the holding in the technical advice memorandum or technical expedited advice memorandum. If the examining agent or Appeals Officer concludes that a taxpayers request for referral of an issue to the Office of Chief Counsel for technical advice does not warrant referral, the examining agent or Appeals Officer will notify the taxpayer. The requesting office may withdraw a request for technical advice or technical expedited advice at any time before the responding transmittal memorandum is signed. Sources of Citation and Style Authority The Tax Lawyer follows three different sources for editing: (1) The Citation and Style Manual 2021-2022, (2) The Bluebook: A Uniform System of Citation (Bluebook) (Columbia Law Review Ass'n et al. When technical advice or technical expedited advice adverse to a taxpayer is proposed and a conference has been requested, the taxpayer will be notified, by telephone if possible, of the time and place of the conference. The reply to a request for technical advice or technical expedited advice is prepared in two parts: A technical advice memorandum or a technical expedited advice memorandum; and. A . Factors to consider when determining whether general published guidance is necessary: Whether the issue has broad application to similarly situated taxpayers or an industry. An official website of the United States Government. The requesting office may not tell the taxpayer what the tentative conclusion is. Internal Revenue Service (part of U.S. Treasury Dept) The IRS issues numerous pronouncements. 1) Regulations 2) Revenue Rulings 3) Revenue Procedures 4) Letter Rulings Define the terms regulation and Treasury decision. Internal Revenue Service, Information Letters (2000 -). Also, further information on frivolous tax arguments can be found at www.irs.gov/pub/irs-utl/friv_tax.pdfPDF. Whenever, in connection with the preparation of a technical advice memorandum or a technical expedited advice memorandum, the question of non-retroactive application under IRC 7805(b) is considered, the Associate office attorney to whom the technical advice or technical expedited advice request is assigned shall prepare a memorandum in accordance with the procedures set forth in CCDM 32.3.2.3.5.1(4). Wagering Tax (Taxable v. Not Taxable). Technical Advice Memorandums (TAMs) are advice our legal team gives when they receive questions from FTB staff. If during analysis and development of the case additional information is necessary, the Associate office attorney obtains it in the most expeditious manner from the taxpayer, or the agents or Appeals officer assigned to the case. A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For each case, the attorney and reviewer must forward a memorandum to the Associate Chief Counsel discussing whether published guidance is appropriate on the issues in the technical advice. The examination or Appeals office believes that securing technical advice or technical expedited advice from an Associate office would be in the best interests of the Service. Pre-submission conferences are mandatory in all cases. The case file(s) will be attached to the memorandum and forwarded to the Associate Chief Counsel for consideration. An extension of the 21-day period will be granted only if justified in writing by the taxpayer and approved by the Associate Chief Counsel. An IRS Technical Advice Memorandum applies strictly to the taxpayer for whose audit it was requested and cannot be relied upon by other taxpayers. For the most current version of this document, refer to the Office of Chief Counsel Intranet. The requesting office must request reconsideration within 30 calendar days after receiving the technical advice memorandum or technical expedited advice memorandum and before contacting the taxpayer. The request for extension should be submitted before the end of the 21-day period. Yes No e. Revenue procedure. This requirement does not apply to technical advice memoranda or technical expedited advice memoranda involving civil fraud or criminal investigations, jeopardy or termination assessments, or documents to which section IRC 6104 applies. The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive rulings necessary to promote a uniform application of tax law. Field Service Advice B. If so informed, the taxpayer may submit within ten calendar days any further information, arguments, or other material to support the position that the material should be deleted. "Technical advice" means written guidance issued in the form of a legal memorandum by the Associate office with subject matter jurisdiction over the issue raised upon the request of examination or Appeals submitted in accordance with the provisions of the second revenue procedure published each year (e.g., Rev. Revenue Procedure 2023-4: This document provides guidance relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the TE/GE Division, Employee Plans Rulings and Agreements and the procedures that apply to requests for determination letters and private letter rulings. With respect to the same issue of the same taxpayer (or a related taxpayer within the meaning of sections 267 or 1504) if the issue is in a docketed case for that taxpayer for any taxable year (except for estate tax issues of a taxpayer in a docketed case, in which case the director can request advice on the issue if the appeals officer and field counsel agree to the issuance of the advice). CC:PA:LPD:TSS, Room 5329 While the matter is being reviewed, the Field or Area Office will suspend action on the issue (except where the delay would prejudice the Governments interests). Proc. Requests for extensions should be justified by compelling facts and circumstances. The Operating Division or Appeals may designate other Service representatives to attend the conference in lieu of, or in addition to, the Examining agent or the Appeals Officer. A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a . Memo.) For a request for technical expedited advice, the taxpayer must generally agree that the expedited procedures are appropriate; lack of agreement among the parties will result in the request being treated as a request for technical advice. It is the conclusion of the IRS on how the law is applied to a specific set of facts. This statement must also set forth the relief sought and an explanation of the reasons and arguments in support of the relief sought, and it must be accompanied by any documents bearing on the request. If a taxpayer is being audited and they want advice on a transaction that has already been executed then they request a technical advice memorandum. In so doing, the attorney should consult with the examining agent or appeals officer who submitted the technical advice request, attorneys from other Associate Chief Counsel offices who will likely assist in drafting the technical advice, and the field counsel attorney assigned to the technical advice request. Pre-submission conferences will generally be held by telephone, unless the parties request otherwise. A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. True T.D. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. When submitting materials for the pre-submission conference: Field counsel, rather than the field office, should submit materials electronically to protect taxpayer information, If materials are not available in electronic form, send by fax, express mail, or private delivery service as follows: If a taxpayer was not advised of a request for technical advice or technical expedited advice, as provided in CCDM 33.2.2.1.2(7), the taxpayer should not be contacted. Technical expedited advice Within 20 calendar days after receiving a request for advice, the Associate office attorney and reviewer will offer a taxpayer a conference, which will be held within ten calendar days of the date of the offer for the conference. Our Tax services group, with U.S. tax professionals located in Bermuda and the Cayman Islands, focuses on a variety of key industry groups, including offshore investment funds.