SECTION 8. WHO IS

RESPONSIBLE FOR REQUESTING A TEAM?

(2) A § 301.9100 request may also be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. to the courier’s desk at the loading dock of 1111 Constitution Avenue, N.W., Washington, D.C. A receipt will be given at the courier’s desk. The package should be addressed to:

Courier’s Desk Internal Revenue Service Attn: CC:PA:T, Room 6561 1111 Constitution Avenue, N.W. Washington, D.C. 20044

.04 If the taxpayer’s return for the taxable year in which an election should have been made or any taxable year that would have been affected by the election had it been timely made 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. See § 301.9100–3(e)(4)(i) and section 5.02(3) of Rev. Proc. 2003–1. The taxpayer must also notify the national office of the name and telephone number of the person or office examining or considering the return. The examining officer, appeals officer, or government counsel is not authorized to deny consideration of a § 301.9100 request. The letter ruling will be mailed to the taxpayer (or the taxpayer’s representative) and a copy will be sent to the appropriate Service official in the operating division that has examination jurisdiction of the taxpayer’s tax return, the appeals officer, or the government counsel.

Section 8 of this revenue procedure discusses who must request a TEAM.

.01 The director or area director, appeals determines whether to request a TAM on an issue being considered. Requests generally originate with the examining officer or appeals officer assigned to the case and are submitted through the supervisory chain to the director or area director, appeals. Each request must be signed by the director or area director, appeals, or by someone with the delegated authority to sign for the director or area director, appeals.

.02 While a case is under the jurisdiction of a director or area director, appeals, a taxpayer may request that an issue be referred to the national office for a TAM. The request may be oral or written and should be directed to the examining officer or appeals officer.

The parties responsible for requesting a TAM are discussed above in section 7 of this revenue procedure.

Approval required .01 A request for a TEAM can originate with the taxpayer, exam or appeals personnel, or field counsel. All requests for a TEAM must be submitted through the supervisory chain for exam or appeals and must be approved by the director or equivalent official in the respective operating divisions or by the area director, appeals (or by an official authorized to act on their behalf) before submission to the national office.

Taxpayer initiated request .02 While a case is under the jurisdiction of a director or area director, appeals, a taxpayer may request that an issue be referred to the national office for a TAM. The request may be oral or written and should be directed to the examining officer or appeals officer.

Field counsel initiated request .03 Exam or appeals personnel can request advice from field counsel on issues involved in cases under their jurisdiction. If, during the discussion of an issue with an examining agent or appeals officer, field counsel believes that an issue warrants consideration as a TEAM,

Sec. 8.03 2003–1 I.R.B. 83 January 6, 2003

Resolution of conflicts over requests for a TEAM