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Rev. Proc. 2023-2, page 120.

Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States

This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2022-2 superseded.

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▸Contents — Internal Revenue Bulletin 2023-1
Internal Revenue Bulletin 2023-1

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