SECTION 5. ON WHAT

ISSUES MUST TAMs OR TEAMs BE REQUESTED UNDER DIFFERENT PROCEDURES?

Alcohol, tobacco, and firearms taxes

Tax exempt and government entities

no further conferences will be offered (section 19.04). The procedures associated with the issuance of a TEAM help expedite certain aspects of the TAM process and eliminate some of the requirements that may delay or frustrate the TAM process.

TAMs and TEAMs help Service personnel close cases and also help establish and maintain consistent technical positions throughout the Service. A director or an area director, appeals may raise an issue in any tax period, even though a TAM or TEAM may have been requested and furnished for the same or similar issue for another tax period.

Neither TAMs nor TEAMs include oral or written legal advice furnished to the field or area office, other than advice furnished pursuant to this revenue procedure. In accordance with section 16.02 of this revenue procedure, a taxpayer’s request for referral of an issue to the national office for a TAM or a TEAM will not be denied merely because the national office has already provided legal advice, other than advice furnished pursuant to this revenue procedure, to the field or area office on the matter.

.01 This revenue procedure applies to requests for TAMs or TEAMs on any issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), and on certain issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration). See section 3 of Rev. Proc. 2003–1, this Bulletin, for a description of the principal subject matters of each office.

.02 The jurisdiction of the Associate Chief Counsel (Passthroughs and Special Industries) extends to TAMs and TEAMs under § 526 (shipowners’ protection and indemnity associations) and § 528 (certain homeowners associations).

.01 The procedures for obtaining technical advice specifically applicable to federal alcohol, tobacco, and firearms taxes under subtitle E of the Code are currently under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms. The Homeland Security Act of 2002, Pub. L. No. 107–296, provides for the transfer of the Bureau of Alcohol, Tobacco and Firearms to the Department of Justice and for the creation of a Tax and Trade Bureau to take over the Bureau of Alcohol, Tobacco and Firearms functions that are not transferred to the Department of Justice.

.02 The procedures for obtaining a TAM or a TEAM specifically on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, are found in Rev. Proc. 2003–5, this Bulletin. The procedures under Rev. Proc. 2003–2 (this revenue

Sec. 5.02 2003–1 I.R.B. 81 January 6, 2003

procedure) must be followed to obtain a TAM or a TEAM on issues pertaining to taxexempt bonds, Indian tribal governments, federal, state, or local governments, mortgage credit certificates, and deferred compensation plans under § 457.

Farmers’ cooperatives .03 Even though the Associate Chief Counsel (Passthroughs and Special Industries) has jurisdiction for issuing TAMs and TEAMs under § 521, the procedures under Rev. Proc. 2003–5 and Rev. Proc. 90–27, 1990–1 C.B. 514, as well as § 601.201(n) of the Statement of Procedural Rules (26 C.F.R. § 601.201(n) (2002)), must be followed.