SECTION 17. HOW DOES AN

EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN APPEALS OFFICE USE THE TAMs?

Generally applies advice in processing the taxpayer’s case

.14 Replies to requests for TAMs from EO Examinations Area managers are addressed to:

Internal Revenue Service Attn: EO Mandatory Review MC 4920 DAL 1100 Commerce Street Dallas, TX 75242

The EO Mandatory Review Staff will ensure that copies are forwarded to the EO Examinations Area manager.

Replies to requests for TAMs from EO Determinations are addressed to:

Internal Revenue Service–TE/GE Manager, EO Determinations 550 Main Street, Room 4106 Cincinnati, OH 45202

Replies to requests for TAMs from EP Examinations Area managers as well as replies to all requests for TAMs from other Operating Divisions of the Service involved in an examination where EP Technical does not have audit jurisdiction but has interpretive jurisdiction as enumerated in section 6.02 of Rev. Proc. 2014–4, are addressed to:

Internal Revenue Service Attn: EP Special Review - Room 1550 SE:T:EP:E:PR:SR:Technical Advice Coordinator P.O. Box 13163 Baltimore, MD 21203

The EP Special Review Staff will ensure that copies are forwarded to the applicable manager.

Replies to requests for TAMs from EP Determinations managers, are addressed to:

Internal Revenue Service Attn: EP Determinations Quality Assurance P.O. Box 2508 Cincinnati, OH 45201

Replies to requests for TAMs from the Appeals Area Director are routed back to the appropriate Appeals Area Director. In addition, send electronic copies of replies to Appeals TAM Coordinator at the “*AP Tax Policy & Procedure” email address - Attention: TAM Coordinator - in the subject line.

.01 The EP or EO Examinations Area manager or the EP or EO Determinations manager or the Appeals Area Director must process the taxpayer’s case on the basis of the conclusions in the TAM unless:

(1) the EP or EO Examinations Area manager or the EP or EO Determinations manager or the Appeals Area Director decides that the conclusions reached by EP or EO Technical in a TAM should be reconsidered (the reconsideration process may include a conference held with

Sec. 17.01 January 2, 2014 190 Bulletin No. 2014–1

the EP or EO specialist or appeals office that requested the TAM and the tax law specialist or actuary who drafted the TAM); or

(2) the Appeals Area Director in the case of a TAM unfavorable to the taxpayer, decides to settle the issue in the usual manner under existing authority.

Subject to a request for reconsideration of the conclusions in a TAM, EP or EO Examinations or EP or EO Determinations must follow the conclusions in a TAM as to all issues and the Appeals Area Director must follow the conclusions in a TAM on issues of an organization’s/plan’s status or qualification. Thus, if the TAM received by EP or EO Examinations or EP or EO Determinations concerns an organization’s/plan’s status or qualification, the organization/plan has no appeal to the appeals office on those specific issues.

Reconsideration .02 The EP or EO Area Examinations office or the EP or EO Determinations office or the Appeals Area Director has 30 calendar days after receipt of a TAM to either formally request reconsideration or give the adopted TAM to the taxpayer. Requests for TAM reconsideration must describe with specificity the errors in the TAM analysis and conclusions. Requests for reconsideration should not reargue points raised in the initial request, but should instead focus on points that the TAM overlooked or misconstrued in the arguments by the EP or EO Area Examinations office or the EP or EO Determinations office or the Appeals Area Director in support of their request. The Service may request further submissions from the field or the taxpayer, but the parties should make no additional submissions in the absence of such a request.

If the field does not request reconsideration of a TAM, the TAM will take effect when the field provides a copy of the adopted TAM to the taxpayer, or at the end of the 30-day period following the issuance of the TAM to the field.

Discussion with the taxpayer .03 EP or EO Technical will not discuss the contents of the TAM with the taxpayer or the taxpayer’s representative until the taxpayer has been given a copy by the EP or EO Examinations office or the EP or EO Determinations office or the appeals office.

Gives copy to the taxpayer .04 After adopting the TAM, and only after adopting the TAM, the EP or EO Examinations office, the EP or EO Determinations office, or the Appeals Area Director will give the taxpayer: (1) a copy of the TAM described in section 16.13 of this revenue procedure; and (2) the notice of intention to disclose the TAM as provided by § 6110(f)(1) of the Code (which includes a copy of the version proposed to be open to public inspection and notations of third party communications under § 6110(d) of the Code).

This requirement does not apply to a TAM involving a criminal or civil fraud investigation, or a jeopardy or termination assessment, as described in section 11.07 of this revenue procedure, or documents to which § 6104 (document open to public inspection) applies, as described in section 10.03.

Taxpayer may protest deletions not made

.05 After receiving the notice under § 6110(f)(1) of intention to disclose the TAM, the taxpayer may protest the disclosure of certain information in it. The taxpayer must submit a written statement within 20 calendar days identifying those deletions not made by the Service that the taxpayer believes should have been made. The taxpayer must also submit a copy of the version of the TAM proposed to be open to public inspection with brackets around deletions proposed by the taxpayer that have not been made by EP or EO Technical.

Generally, EP or EO Technical considers only the deletion of material that the taxpayer has proposed be deleted or other deletions as required under § 6110(c) before the EP or EO Technical reply is sent to the EP or EO Examinations office or the EP or EO Determinations office or the Appeals Area Director. Within 20 calendar days after it receives the taxpayer’s response to the notice under § 6110(f)(1), EP or EO Technical must mail the taxpayer its final administrative conclusion about the deletions to be made.

Sec. 17.05 Bulletin No. 2014–1 191 January 2, 2014

When no copy is given to the taxpayer