SECTION 15. SIGNIFICANT

CHANGES MADE TO REV. PROC. 2006–2

.05 When a TAM grants a taxpayer relief under § 7805(b), the director may not request reconsideration of the § 7805(b) issue unless the director determines there has been a misstatement or omission of controlling facts by the taxpayer in its request for § 7805(b) relief.

Overview .01 In 2006, the Office of Chief Counsel adopted certain changes to the process by which it provides legal advice to IRS operating divisions and to Appeals. Some of these changes affect the TAM process and are intended to improve the timeliness and usefulness of TAMs. This revenue procedure incorporates these changes, the most significant of which are listed in paragraphs .02 through .06 below. The Office of Chief Counsel will evaluate the effect these changes have on the TAM process and, if necessary, further modify these procedures in the future to ensure that the process results in the provision of timely and accurate legal advice and operates in a manner that is fair to taxpayers.

Sec. 13.04 January 2, 2007 104 2007–1 I.R.B.

Request regarding same taxpayer or transaction

Request when issue pending in Appeals

.02 With respect to the same taxpayer or the same transaction, when the issue is under the jurisdiction of Appeals and the applicability of more than one kind of federal tax is dependent upon the resolution of that issue, a director may now request technical advice on the applicability of any of the taxes involved. A case remains under the jurisdiction of the director even though Appeals has the identical issue under consideration for another taxpayer (not related within the meaning of § 267 or a member of an affiliated group of which the taxpayer is not also a member within the meaning of § 1504) in a different transaction.

.03 A Director may request technical advice even though the issue is pending in Appeals for the same taxpayer.

Taxpayer participation .04 Taxpayers are strongly encouraged to consistently and timely participate in the TAM process from the very beginning. A failure to participate in stages of the TAM process identified as “material” will constitute a waiver of rights to a taxpayer conference regarding a proposed adverse ruling.

Additional information requested from taxpayer

.05 Additional information requested from the taxpayer must be submitted to the Associate office within 10 calendar days after the request for information is made.

Elimination of TEAM procedures .06 TEAM procedures have been eliminated.