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Introduction

SECTION 1. PURPOSE AND

Internal Revenue Bulletin 2012-1 · 2026-10-03 edition · updated 2026-10-04 · United States

AUTHORITY

Description of purpose .01 Technical advice. This revenue procedure explains when and how the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) provide technical advice memoranda (TAMs) to a director or an Appeals Area Director. It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2011–2 superseded.

Updated annually .02 This revenue procedure is updated annually as the second revenue procedure of the year, but may be modified during the year.

Delegation authority .03 The provisions of this revenue procedure apply if the authority normally exercised by the director has been properly delegated to another official.

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▸Contents — Internal Revenue Bulletin 2012-1
Internal Revenue Bulletin 2012-1

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