SECTION 6. MAY A TAM — Internal Revenue Bulletin 2003-1

EXAMINATION? ................................................................................................................... 82 .01 A § 301.9100 request is a letter ruling request ............................................................................................................. 82 .02 Period of limitations ....................................................................................................................................................... 82 .03 Address to send a § 301.9100 request........................................................................................................................... 82 .04 If the return is being examined by a director or considered by an area office or a federal court, the taxpayer

must notify the director, appeals officer, or government counsel that it requested relief under § 301.9100, and must notify the national office of that person’s name and telephone number............................................................. 83

SECTION 7. WHO IS RESPONSIBLE FOR REQUESTING A TAM? ............................................................... 83 .01 Director or area director, appeals determines whether to request a TAM ................................................................... 83 .02 Taxpayer may ask that an issue be referred for a TAM ............................................................................................... 83

SECTION 8. WHO IS RESPONSIBLE FOR REQUESTING A TEAM? ............................................................ 83 .01 Approval required ........................................................................................................................................................... 83 .02 Taxpayer initiated request............................................................................................................................................... 83 .03 Field counsel initiated request........................................................................................................................................ 83 .04 Resolution of conflicts over requests for a TEAM....................................................................................................... 84

SECTION 9. WHEN SHOULD A TAM OR A TEAM BE REQUESTED? ........................................................... 84 .01 Uniformity of position lacking or unusual or complex issue ....................................................................................... 84 .02 When a TAM or a TEAM can be requested ................................................................................................................. 84 .03 At the earliest possible stage.......................................................................................................................................... 84 .04 Taxpayer cooperation not required................................................................................................................................. 84

SECTION 10. WHEN SHOULD A TAM OR A TEAM NOT BE REQUESTED? ................................................. 84 .01 TAMs and TEAMs will not be issued on frivolous issues........................................................................................... 84 .02 A director may not request a TAM or a TEAM on an identical issue of the same taxpayer that an area office is

considering...................................................................................................................................................................... 85

January 6, 2003 76 2003–1 I.R.B.

SECTION 11. HOW ARE PRE-SUBMISSION CONFERENCES SCHEDULED? ................................................ 85 .01 Pre-submission conferences are required when it is likely that the field or area office will request a TEAM and

encouraged for all TAM requests................................................................................................................................... 85 .02 Purpose of a pre-submission conference ....................................................................................................................... 85 .03 Request for a pre-submission conference must be submitted in writing by the field or area office.......................... 86 .04 Branch will contact the field or area office to arrange the pre-submission conference.............................................. 86 .05 Pre-submission conferences for TAMs and TEAMs generally conducted by telephone............................................. 86 .06 Certain information required to be submitted to the national office prior to the pre-submission conference ........... 87 .07 Manner of submitting pre-submission materials ........................................................................................................... 87 .08 Pre-submission conference may not be taped ............................................................................................................... 87 .09 Discussion of substantive issues is not binding on the Service ................................................................................... 87

SECTION 12. WHAT MUST BE INCLUDED IN THE REQUEST FOR A TAM? ............................................... 87 .01 Statement of issues, facts, law, and arguments; submission of relevant foreign laws and documents in a lan guage other than English; and statement regarding interpretation of an income or estate tax treaty......................... 87 .02 Statement recommending information to be deleted from public inspection .............................................................. 90 .03 Transmittal Form 4463, Request for Technical Advice ................................................................................................. 90 .04 Number of copies of request to be submitted ............................................................................................................... 91 .05 Power of attorney ........................................................................................................................................................... 91

SECTION 13. WHAT MUST BE INCLUDED IN THE REQUEST FOR A TEAM? ............................................. 91 .01 Factual statements........................................................................................................................................................... 91 .02 Submission of documents............................................................................................................................................... 91

SECTION 14. HOW ARE REQUESTS FOR TAMs HANDLED? ...................................................................... 92 .01 Taxpayer notified ............................................................................................................................................................ 92 .02 Conference offered ......................................................................................................................................................... 92 .03 If the taxpayer disagrees with the Service’s statement of facts.................................................................................... 92 .04 If the Service disagrees with the taxpayer’s statement of facts ................................................................................... 93 .05 If the interpretation of a foreign law or foreign document is a material fact.............................................................. 93 .06 If the taxpayer has not submitted the required deletions statement ............................................................................. 93 .07 Section 6104 of the Internal Revenue Code (Applications for exemption and letter rulings issued to certain ex empt organizations open to public inspection).............................................................................................................. 93 .08 Criminal or civil fraud cases.......................................................................................................................................... 93 .09 Consider whether published general guidance is appropriate....................................................................................... 94

SECTION 15. HOW ARE REQUESTS FOR TEAMs HANDLED? .................................................................... 94