SECTION 3. WHAT IS THE

DIFFERENCE BETWEEN TECHNICAL ADVICE AND TECHNICAL EXPEDITED ADVICE?

(4) any reference to “Appeals officer” includes, when appropriate, an Appeals team case leader;

(5) the term “taxpayer” includes any person subject to any provision of the Internal Revenue Code (including an issuer of § 103 obligations) and, when appropriate, their representatives;

(6) the term “Associate office” refers to the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), the Office of Associate Chief Counsel (Procedure and Administration), or the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), as appropriate;

(7) the term “field office” refers to examination or Appeals personnel;

(8) the term “Division Counsel Headquarters” refers to any attorney with the Headquarters of LMSB, SB/SE, W&I, or TE/GE; and

(9) the term “field counsel” refers to any attorney with LMSB, SB/SE, or TE/GE who is not a member of Division Counsel Headquarters.

“Technical advice” means advice in the form of a memorandum (hereinafter referred to as a TAM) furnished by an Associate office upon the request of a director or an Appeals area director, submitted in accordance with the provisions of this revenue procedure, in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices, or other precedents published by the Associate office to a specific set of facts. Such proceedings include: (1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for credit or refund; (3) any matter under examination or in appeals pertaining to tax-exempt bonds, tax credit bonds, or mortgage credit certificates; and (4) any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the Appeals area director. They also include processing and considering nondocketed cases in a field office but do not include docketed cases in which the issue involves the taxpayer (or a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504) for any taxable year.

“Technical expedited advice” means technical advice issued in an expedited manner (hereinafter referred to as a TEAM). Subject to agreement among the taxpayer, field office, field counsel, and the Associate office, any issue eligible for a TAM can be submitted for TEAM treatment. A TEAM has several characteristics that are different from a TAM, including the following: taxpayer participation in the mandatory pre-submission conference (section 8.01), (except for the two situations in section 1.03 where taxpayer concurrence is not required for TEAM procedures); in the event of a tentatively adverse conclusion to the taxpayer or the field, a conference of right will be offered to the taxpayer and the field (section 11.02); and once the conference of right is held, no further conferences will be offered (section 11.05). The procedures associated with the issuance of a TEAM help expedite certain aspects of the TAM process and eliminate some of the requirements that may delay or frustrate the TAM process.

TAMs and TEAMs help Service personnel close cases and also help establish and maintain consistent technical positions throughout the Service. TAMs and TEAMs are issued only on closed transactions and do not address hypothetical situations. A director or an Appeals area director may raise an issue in any tax period, even though a TAM or a TEAM may have been requested and furnished for the same or similar issue for another tax period.

Neither TAMs nor TEAMs include oral or written legal advice furnished to the field office, other than advice furnished pursuant to this revenue procedure. In accordance with section 7.02 of this revenue procedure, a taxpayer’s request for referral of an issue to the Associate office for a TAM or a TEAM will not be denied merely because the Associate office has already provided legal advice, other than advice furnished pursuant to this revenue procedure, to the field office on the matter.

Sec. 3 2006–1 I.R.B. 93 January 3, 2006