SECTION 14. HOW ARE

REQUESTS FOR TAMs HANDLED?

Whenever possible, all documents should contain the case number and name of the national office attorney assigned to the TEAM request. Documents that are being sent in hardcopy should be sent on or before the day that the request for TEAM is submitted via e-mail, so as not to delay the TEAM process. It is anticipated that most, if not all, such documents will be identified during the pre-submission conference.

The field and the taxpayer are encouraged to provide electronic versions of a proposed TEAM containing the taxpayer’s deletions and legends for the national office’s use.

In general, the procedures set forth in this section are applicable to TEAMs as well as TAMs except for the modifications set forth in sections 13.01 and 15 of this revenue procedure.

Taxpayer notified .01 Regardless of whether the taxpayer or the Service initiates the request for a TAM or a TEAM, the field or area office: (1) will notify the taxpayer that a TAM or a TEAM is being requested; and (2) at or before the time the request is submitted to the national office, will give to the taxpayer a copy of the arguments that are being provided to the national office in support of the Service’s position.

If the examining officer or appeals officer initiates the request for a TAM or a TEAM, he or she will give to the taxpayer a copy of the statement of the pertinent facts and the issues proposed for submission to the national office.

This section 14.01 does not apply to a TAM or a TEAM described in section 14.08 of this revenue procedure.

Conference offered .02 When notifying the taxpayer that a TAM or a TEAM is being requested, the examining officer or appeals officer will also tell the taxpayer about the right to a conference with the national office if an adverse decision is indicated, and will ask the taxpayer whether such a conference is desired.

If the taxpayer disagrees with the Service’s statement of facts

.03 If the examining officer or appeals officer initiates the request for a TAM or a TEAM, the taxpayer has 10 calendar days after receiving the statement of facts and specific issues to submit to that officer a written statement specifying any disagreement on the facts and issues. A taxpayer who needs more than 10 calendar days must justify in writing the request for an extension of time. The extension is subject to the approval of the territory manager or the area director, appeals.

After receiving the taxpayer’s statement of the areas of disagreement, the field or area office should make every effort to reach an agreement on the facts and the specific points at issue before the matter is referred to the national office. If an agreement cannot be reached, the field or area office will notify the taxpayer in writing. Within 10 calendar days after receiving the written notice, the taxpayer may submit a statement of the taxpayer’s understanding of the facts and the specific points at issue. As discussed in section 12.01 of this revenue procedure, the taxpayer’s set of facts must be accompanied by a penalties of perjury statement. A taxpayer who needs more than 10 calendar days to prepare the statement of understanding must justify, in writing, the request for an extension of time. The extension is subject to the approval of the territory manager or the area director, appeals. If there is no agreement on the facts, both sets of facts will be forwarded to the national office. The field, with the assistance of field counsel, will prepare a memorandum for the national office highlighting the material factual differences, and provide a copy to the taxpayer. The memorandum highlighting the factual differences will be included in the initial request for a TAM or TEAM. The national office will, as discussed below in section 21.14 of this revenue procedure, issue a TAM or a TEAM on each set of facts.

If a request for a TAM or a TEAM involves the issue of whether a letter ruling should be modified or revoked, the national office will issue a TAM or a TEAM.

Sec. 13.02 January 6, 2003 92 2003–1 I.R.B.

If the Service disagrees with the taxpayer’s statement of facts

If the interpretation of a foreign law or foreign document is a material fact

If the taxpayer has not submitted the required deletions statement

Section 6104 of the Internal Revenue Code (Applications for exemption and letter rulings issued to certain exempt organizations open to public inspection)

.04 If the taxpayer initiates the request for a TAM or a TEAM and the taxpayer’s statement of the facts and issues is not wholly acceptable to the field or area office, the Service will notify the taxpayer in writing of the areas of disagreement. The taxpayer has 10 calendar days after receiving the written notice to reply. A taxpayer who needs more than 10 calendar days must justify, in writing, the request for an extension of time. The extension is subject to the approval of the territory manager or the area director, appeals.

If there is no agreement on the facts, both sets of facts will be forwarded to the national office. If there is no agreement on the facts, the taxpayer’s set of facts must be accompanied by the following declaration: “Under penalties of perjury, I declare that I have ex- amined this information, including accompanying documents, and, to the best of my knowledge and belief, the information contains all the relevant facts relating to the re- quest for the information, and such facts are true, correct, and complete.” This declaration must be signed in accordance with the requirements in section 8.01(15)(b) of Rev. Proc. 2003–1. The field, with the assistance of field counsel, will prepare a memorandum for the national office highlighting the material factual differences, and provide a copy to the taxpayer. This memorandum will be forwarded with the initial request for a TAM or TEAM. The national office will, as discussed below in section 21.14 of this revenue procedure, issue a TAM or a TEAM on each set of facts.

.05 If the interpretation of a foreign law or foreign document is a material fact, the national office, at its discretion, may refuse to issue a TAM or a TEAM. This section 14.05 applies whether or not the field or area office and the taxpayer dispute the interpretation of a foreign law or foreign document. The interpretation of a foreign law or foreign document means making a judgment about the import or effect of the foreign law or document that goes beyond its plain meaning.

.06 When the field or area office initiates the request for a TAM or a TEAM, the taxpayer has 10 calendar days after receiving the statement of facts and issues to be submitted to the national office to provide the deletions statement required under § 6110(c). See section 12.02 of this revenue procedure. If the taxpayer does not submit the deletions statement, the director or the area director, appeals will advise the taxpayer that the statement is required.

When the taxpayer initiates the request for a TAM or a TEAM and does not submit a deletions statement with the request, the director or the area director, appeals will ask the taxpayer to submit the statement. If the director or the area director, appeals does not receive the deletions statement within 10 calendar days after asking the taxpayer for it, the director or the area director, appeals may decline to submit the request for a TAM or a TEAM.

If the director or the area director, appeals decides to request a TAM or a TEAM, whether initiated by the field or area office or by the taxpayer, in a case in which the taxpayer has not submitted the deletions statement, the national office will make those deletions that the Commissioner of Internal Revenue determines are required by § 6110(c).

.07 The public inspection provisions of § 6110, including taxpayer notification and deletion processes, do not apply to any document to which § 6104 applies.

Criminal or civil fraud cases .08 The provisions of this section (about referring issues upon the taxpayer’s request, telling the taxpayer about the referral of issues, giving the taxpayer a copy of the arguments submitted, submitting proposed deletions, and granting conferences in the national office) do not apply to a TAM or a TEAM described in § 6110(g)(5)(A) that involves a matter that is the subject of or is otherwise closely related to a criminal or civil fraud investigation, or a jeopardy or termination assessment.

Sec. 14.08 2003–1 I.R.B. 93 January 6, 2003

Consider whether published general guidance is appropriate