SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN

APPEALS OFFICE USE THE TAM? .........................................................................................................................................190 .01 Generally applies advice in processing the taxpayer’s case..................................................................................................190 .02 Reconsideration........................................................................................................................................................................191 .03 Discussion with the taxpayer ..................................................................................................................................................191 .04 Gives copy to the taxpayer .....................................................................................................................................................191 .05 Taxpayer may protest deletions not made..............................................................................................................................191 .06 When no copy is given to the taxpayer ................................................................................................................................192

SECTION 18. WHAT IS THE EFFECT OF A TAM? .......................................................................................................................................192

.01 Applies only to the taxpayer for whom TAM was requested ..............................................................................................192 .02 Usually applies retroactively...................................................................................................................................................192 .03 Generally applied retroactively to modify or revoke prior TAM..........................................................................................192 .04 Applies to continuing action or series of actions until specifically withdrawn, modified or revoked.................................192 .05 Applies to continuing action or series of actions until material facts change .....................................................................192 .06 Does not apply retroactively under certain conditions .........................................................................................................192

SECTION 19. HOW MAY RETROACTIVE EFFECT BE LIMITED? ...........................................................................................................193

.01 Commissioner has discretionary authority under § 7805(b) ................................................................................................193 .02 Taxpayer may request Commissioner to exercise authority .................................................................................................193 .03 Form of request to limit retroactivity–before an examination .............................................................................................193 .04 Form of request to limit retroactivity–during course of examination...................................................................................193 .05 Form of request to limit retroactivity–technical advice that does not modify or revoke prior memorandum ...................193 .06 Taxpayer’s right to a conference ............................................................................................................................................193 .07 Exhaustion of administrative remedies–employee plans determination letter requests........................................................194 .08 Exhaustion of administrative remedies–exempt organization matters . . . . . . . . . . . . . . . . . . . . ........................................194

SECTION 20. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? .........................................194

SECTION 21. EFFECTIVE DATE .........................................................................................................................................................................194

SECTION 22. PAPERWORK REDUCTION ACT ..............................................................................................................................................194

INDEX .........................................................................................................................................................................................................................196

Bulletin No. 2014–1 171 January 2, 2014