SECTION 10. PREPARATION

OF THE TECHNICAL ADVICE

Reply consists of two parts .01 The Associate office prepares replies to requests for technical advice in two parts. Each part identifies the taxpayer by name, address, identification number, and year or years involved. The first part of the reply is a transmittal memorandum (Form M–6000). If the transmittal memorandum provides information not in the TAM, or the case is returned for further development, the transmittal memorandum may be Chief Counsel Advice, as defined in § 6110(i)(1), subject

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to public inspection under § 6110. The second part is the TAM, which contains: (1) a statement of the issues; (2) the conclusions of the Associate office; (3) a statement of the facts pertinent to the issues; (4) a statement of the pertinent law, tax treaties, regulations, revenue rulings, and other precedents published in the Internal Revenue Bulletin, and court decisions; and (5) a discussion of the rationale supporting the conclusions reached by the Associate office. The conclusions give direct answers, whenever possible, to the specific issues raised by the field office. The Associate office is not bound by the issues as submitted by the taxpayer or by the field office and may reframe the issues to be answered in a TAM after consultation with the field office and field counsel. The discussion of the issues in a TAM will be in sufficient detail so that the field or Appeals officials will understand the reasoning underlying the conclusion.

Status of a request .02 The taxpayer or the taxpayer’s authorized representative may obtain information on the status of the request by contacting the field office that requested the advice. The Associate office attorney or reviewer assigned to the TAM request will give frequent status updates to the field office and field counsel.

Section 6110 .03 Accompanying the TAM is a notice under § 6110(f)(1) of intention to disclose a TAM, including a copy of the version proposed to be open to public inspection and notations of third party communications under § 6110(d). Before issuing a TAM, the Associate office will inform the taxpayer orally or in writing of the material likely to appear in the TAM that the taxpayer proposed for deletion but that the Service has determined should not be deleted. If so informed, the taxpayer may submit within 10 calendar days any further information or arguments supporting the taxpayer’s proposed deletions. The Service attempts to resolve all disagreements about proposed deletions before the Associate office issues a TAM. The taxpayer does not have the right to a conference to resolve any disagreements about material to be deleted from the text of the TAM.

Opportunity for field counsel review

Copy of preliminary TAM to field office and field counsel

.04 The Associate office attorney will inform the field counsel of the Associate office’s final conclusions before the TAM is issued. The field counsel will be offered a reasonable opportunity to review and informally discuss these conclusions before the TAM is issued.

.05 After the field counsel is given a reasonable opportunity to review the Associate office’s final conclusions but before the TAM is issued, the Associate Office attorney will provide a draft of the proposed final version of the TAM to the field office and field counsel. If the field office or field counsel disagrees with the proposed final conclusions, normal reconciliation and reconsideration procedures will be followed to resolve the differing views

Routing of reply .06 A TAM is generally addressed to the field office that requested it. A copy of the reply to a request from LMSB should be mailed simultaneously to the appropriate Industry Director. A reply to a request from Appeals should be addressed to the appropriate field office, through the Appeals Director, Technical Services, C:AP.

Copy of final TAM to field counsel and Division Counsel

.07 The Associate office will provide a copy of the reply to the request for technical advice (the final TAM) to the individual field counsel attorney who assisted the field office in submitting the request and to that attorney’s Associate Area Counsel. The Associate office also will provide a copy of the final TAM to the Division Counsel for the operating division from which the request was initiated or that has jurisdiction over the particular matter in the TAM. The reply may be transmitted electronically if it is in .pdf format, or may be sent by mail or fax transmission.

Reconsideration .08 The director may formally request reconsideration. Before formally requesting reconsideration, the director must consult with field counsel. Requests for reconsideration must describe with specificity the errors in the analysis and conclusions. Requests should focus on points that the TAM overlooked or misconstrued rather than simply re-argue points raised in the initial request. The Associate office will give priority consideration to the request and should act on the request as expeditiously as possible. The Associate office may request further submissions from the field or the taxpayer, but the parties should otherwise make no additional submissions. If a request for reconsideration fails to follow the procedures set forth in this section of this revenue procedure, or the request fails to raise issues or arguments different from

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Discussing contents with the taxpayer

TAM takes effect when taxpayer receives a copy

Taxpayer may protest deletions not made

Public inspection of § 6104 applications for exemption and letter rulings issued to certain exempt organizations

Public inspection in civil fraud or criminal investigation cases