SECTION 5. ON WHAT ISSUES

MUST TAMs OR TEAMs BE REQUESTED UNDER DIFFERENT PROCEDURES?

Alcohol, tobacco, and firearms taxes

Tax exempt and government entities

This revenue procedure applies to requests for TAMs or TEAMs on any issue under the jurisdiction of the Associate offices. See section 3 of Rev. Proc. 2005–1, this Bulletin, for a description of the principal subject matters of each office.

.01 The procedures for obtaining a TAM or a TEAM specifically applicable to federal alcohol, tobacco, and firearms taxes under subtitle E of the Code are currently under the jurisdiction of the Alcohol and Tobacco Tax and Trade Bureau of the Treasury Department.

.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. 2005–5, this Bulletin. The procedures under Rev. Proc. 2005–2 (this revenue procedure) must be followed to obtain a TAM or a TEAM on issues pertaining to tax-exempt 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. 2005–5, this Bulletin, and Rev. Proc. 90–27, 1990–1 C.B. 514, must be followed.