SECTION 11. WITHDRAWAL — Internal Revenue Bulletin 2008-1

OF REQUESTS FOR TECHNICAL ADVICE

Taxpayer notified .01 Once a request for a TAM has been sent to the Associate office, only a director may withdraw the request, and this must be done before the responding transmittal memorandum for the TAM is signed. To withdraw the request, the director must first notify the taxpayer of the intent to withdraw unless: (1) the period of limitations on assessment is about to expire and the taxpayer has declined to give written consent to extend the period; or (2) the notification would be prejudicial to the best interests of the Government. If the taxpayer does not agree that the request should be withdrawn and wishes to request review of the decision, the procedures in Section 5.04 of this revenue procedure for review must be followed.

Acknowledgment of withdrawal .02 Acknowledgment of the withdrawal of a request submitted by a director or Appeals should be sent to the appropriate director or Appeals office, through the Appeals Director, Technical Services, C:AP.

Associate office may decide not to issue a TAM

.03 If the Associate office determines that a TAM will not be issued, it may return the TAM unanswered. This determination must be made on the basis of sound tax administration and must be approved by the Associate Chief Counsel. The decision not to issue a TAM should be an infrequent occurrence and be made only after consultation with field counsel and the requesting field office. If field counsel disagrees with this determination, they may request reconsideration through existing reconciliation procedures.

Associate office may provide views .04 If a request for technical advice is withdrawn or an Associate office decides not to issue a TAM, the Associate office may address the substantive issues through published guidance, such as a regulation or revenue ruling, or other generic or case-specific legal advice. The decision to address the issues through these other forms of guidance is based on the general standards for issuing those types of guidance.