SECTION 5. INITIATING A

REQUEST FOR TECHNICAL ADVICE

Initiating a request for technical advice

.01 Because technical advice is issued to assist field offices, it is the field office that determines whether to request it. In determining whether to request technical advice, the field office should consider whether other forms of guidance, e.g., published guidance, generic advice, or

Sec. 4.02 January 3, 2011 94 2011–1 I.R.B.

Taxpayer may request technical advice

Appeal of field office denial of TAM request

The director or LB&I territory manager’s decision may be reviewed but not appealed