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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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▸Contents — Internal Revenue Bulletin 2005-1

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