SECTION 7. WHAT MUST BE

INCLUDED IN THE REQUEST FOR A TEAM?

In general, the same procedures should be used for preparing a TEAM request that are used for preparing a TAM request, with the following modifications to Rev. Proc. 2002–2 to expedite the process and to articulate procedures for the TEAM pilot program:

(4) The term “field counsel” refers to any attorney with the Office of Chief Counsel who is not part of the national office or Division Counsel Headquarters;

(5) The term “director” refers to the Director, Field Operations, LMSB; the Territory Manager, Field Compliance, SB/SE; or the Director, Compliance, W&I, as appropriate, and their respective offices; and

(6) The term “area director, appeals” refers to the Area Director, Appeals LBSP, or the Area Director, General Appeals Programs, as appropriate.