SECTION 13. HOW ARE

REQUESTS FOR TAMs AND TEAMs WITHDRAWN?

.14 The Associate office will send a copy of the reply to the request for a TAM or a TEAM to the division counsel of the operating division that has jurisdiction over the taxpayer’s tax return that is the subject of the TAM or the TEAM and to any field counsel involved in assisting the examining agent or appeals officer in submitting the TAM or the TEAM request.

Taxpayer notified .01 Once a request for a TAM or a TEAM has been sent to the Associate office, only a director or an appeals area director may withdraw the request. He or she may ask to withdraw a request at any time before the responding transmittal memorandum for the TAM or the TEAM is signed.

Sec. 13.01 2005–1 I.R.B. 109 January 3, 2005

The director or the appeals area director as appropriate, must notify the taxpayer in writing of an intent to withdraw the request for a TAM or a TEAM except:

(1) when the period of limitations on assessment is about to expire and the taxpayer has declined to sign a consent to extend the period; or

(2) when the notification would be prejudicial to the best interests of the Government.

If the taxpayer does not agree that the request for a TAM or a TEAM should be withdrawn, the procedures in section 7.03 of this revenue procedure must be followed.

Associate office may provide views .02 When a request for a TAM or a TEAM is withdrawn, the Associate office may send its views to the director or the appeals area director and field counsel when acknowledging the withdrawal request. These memoranda may constitute Chief Counsel Advice, as defined in § 6110(i), subject to public inspection under § 6110. In an appeals case, acknowledgment of the withdrawal request should be sent to the appropriate Appeals office, through the Appeals Director, Technical Services, C:AP. In appropriate cases, the subject matter may be published as a revenue ruling or as a revenue procedure.