Part III. Administrative, Procedural, and Miscellaneous
SECTION 7. WHO IS
Internal Revenue Bulletin 2005-1 · 2026-10-03 edition · updated 2026-10-04 · United States
RESPONSIBLE FOR REQUESTING THE TAMS and TEAMS?
EP or EO Examinations Area manager or EP or EO Determinations manager or Appeals Area Director, Area 7 determines whether to request the advice
Taxpayer may ask that issue be referred for TAM or TEAM
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