SECTION 13. HOW ARE

REQUESTS FOR TAMs AND TEAMs WITHDRAWN?

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.

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If the taxpayer does not agree that the request for a TAM or a TEAM should be withdrawn, the procedures in section 7.03 of this revenue procedure must be followed.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

.02 If the Associate office, on the basis of sound tax administration, determines that a TAM or a TEAM should not be issued, it may, after consultation with field counsel and the requesting field office, return the TAM or the TEAM unanswered. The decision not to issue a TAM or a TEAM should be a rare case and must be approved by the Associate or Deputy Associate Chief Counsel. If field counsel disagrees with this decision, they may request reconsideration through existing reconciliation procedures.

In general, a TAM will only be returned if it appears that the Associate office will be unable to provide an answer to the incoming request within the foreseeable future. In order to minimize the need to return TAMs, every effort should be made to identify TAMs of this nature during the pre-submission conference.

Associate office may provide views .03 When a request for a TAM or a TEAM is withdrawn or when an Associate office decides not to issue a TAM or a TEAM, the Associate office may send its views to the director or the Appeals area director and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)(1), 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.