Revenue Procedure 2021-2
Internal Revenue Service
2021-1 I.R.B. 116
   
   
   
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.   
   
Rev. Proc. 2021-2 
   
                          
       
       
   
 SECTION 1. PURPOSE    
     
 AND AUTHORITY    
     
     
     
 Description of purpose.01  Technical advice. This revenue procedure explains when and how an Associate office pro-   
     
vides technical advice, conveyed in a technical advice memorandum (TAM). It also explains the   
     
rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc.   
     
2020-2 superseded.   
     
     
 Updated annually.02  This revenue procedure is updated annually as the second revenue procedure of the year, but   
     
it may be modified, amplified, or clarified during the year.   
     
     
 SECTION 2.    
     
 DEFINITIONS    
     
     
 Operating division.01  The term "operating division" means (1) the Large Business & International Division   
     
(LB&I); (2) the Small Business/Self-Employed Division (SB/SE); (3) the Wage and Investment   
     
Division (W&I); and (4) the Tax Exempt and Government Entities Division (TE/GE).   
     
     
 Director.02 The term "Director" means (1) the Practice Area Director or the Director, Field Operations   
     
(LB&I) for the taxpayer's practice area; (2) a Territory Manager, Field Compliance (SB/SE); (3)   
     
the Director, Return Integrity & Compliance Services (W&I); (4) the Director, International Com-   
     
pliance, Strategy and Policy; (5) the Director, Employee Plans Examinations; (6) the Director,   
     
Employee Plans Rulings & Agreements; (7) the Director, Exempt Organizations Examinations;   
     
(8) the Director, Exempt Organizations Rulings & Agreements; (9) the Director, Government   
     
Entities; (10) the Appeals Area Director; (11) the Appeals Director, Technical Guidance; (12) the   
     
Appeals Director, International Operations; or (13) any official to whom the authority normally   
     
exercised by a Director has properly been delegated.   
     
 Appeals.03 The terms "Appeals" and "Appeals office" refer to the Internal Revenue Service Indepen-   
     
dent Office of Appeals.   
     
     
 Appeals officer.04 The term "Appeals officer" means the Appeals officer assigned to the taxpayer's case and   
     
can include an Appeals Team Case Leader or settlement officer.   
     
     
 Taxpayer.05 The term "taxpayer" means any person subject to any provision of the Internal Revenue   
     
Code, including an issuer of obligations the interest on which is excluded from gross income un-   
     
der § 103, and issuers of other bonds that provide a tax subsidy.   
     
     
 Associate office.06 The term "Associate office" means (1) the Office of Associate Chief Counsel (Corporate);   
     
(2) the Office of Associate Chief Counsel (Financial Institutions and Products); (3) the Office of   
     
Associate Chief Counsel (Income Tax and Accounting); (4) the Office of Associate Chief Counsel   
(International); (5) the Office of Associate Chief Counsel (Passthroughs and Special Industries);   
     
(6) the Office of Associate Chief Counsel (Procedure and Administration); or (7) the Office of   
     
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).   
     
     
 Field office.07 The term "field office" means personnel in any examination or Appeals office. For qualified.   
     
retirement plan and exempt organizations matters, the term "field office" also means personnel in   
     
any Rulings & Agreements office.   
     
     
 Field counsel.08 The term "field counsel" means any attorney assigned to the Division Counsel for an oper-   
     
ating division who is not a member of Division Counsel Headquarters.   
     
     
 SECTION 3. THE    
     
 NATUREOF TECHNICAL    
     
 ADVICE    
     
     
 When advice furnished.01 Technical advice is advice furnished by an Associate office in a memorandum that responds   
     
to any request, submitted under this revenue procedure, for assistance on any technical or pro-   
     
cedural question that develops during any proceeding before the Internal Revenue Service (Ser-   
     
vice). The field office may request a TAM when the application of the law to the facts involved is   
     
unclear. The question must be on the interpretation and proper application of any legal authority,   
     
including legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue   
     
procedures, or announcements to a specific set of facts that concerns the treatment of an item in   
     
a tax period under examination or in Appeals. A TAM may not be requested for prospective or   
     
hypothetical transactions (except for certain TAMs in connection with a taxpayer's request for   
     
a determination letter on a matter within the jurisdiction of the Commissioner, Tax Exempt and   
     
Government Entities Division, pursuant to Rev. Proc. 2021-4 or 2021-5). Proceedings before the   
     
Service include: (1) the examination of a taxpayer's return; (2) the consideration of a taxpayer's   
     
claim for credit or refund; (3) any matter under examination or in Appeals pertaining to tax-ex-   
     
empt bonds, tax credit bonds, or mortgage credit certificates; and (4) any other matter involving a   
     
specific taxpayer under the jurisdiction of a Director. Technical advice does not include any oral   
     
legal advice or any written legal advice furnished to the field office that is not submitted and pro-   
     
cessed under this revenue procedure.   
     
     
 TAM may be requested.02 The field office may request a TAM on an issue in any tax period, even if a TAM was re-   
 even if previous TAM on    
quested and furnished for the same or similar issue for another tax period. The field office may   
 same matter was issued    
also request a TAM on an issue even if Appeals disposed of the same or similar issue for another   
     
tax period of the same taxpayer.   
     
 Taxpayer participation.03 Taxpayers will be afforded an opportunity to participate in the technical advice process.   
     
Taxpayer participation is preferred but not required in order to process a TAM. A taxpayer's fail-   
     
ure to participate in stages identified as "material," however, will constitute waiver of the taxpay-   
     
er's right to the taxpayer conference described in section 9.   
     
     
     
  Under no circumstances will a taxpayer be treated as having waived its right to see the issued   
     
TAM or having waived its rights regarding disclosure and deletions described in section 10.   
     
     
 Areas of mandatory.04 Regarding qualified retirement plan matters, a request for a TAM is required in cases con-   
 technical advice on    
cerning plans for which the Serviceis proposing to issue a revocation letter because of certain   
 employee plans matters    
fiduciary actions that violate the exclusive benefit rule of § 401(a) of the Code and are subject to   
     
Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, Pub. L.   
     
No. 93-406, 1974-3 C.B. 1, 43 as amended (ERISA).   
     
     
 Basis for requests by.05 The circumstances in which Exempt Organizations Determinations should seek technical   
 Exempt Organizations    
advice in the course of processing applications for tax exemption are described in Rev. Proc.   
 Rulings & Agreements    
2021-5, this Bulletin, section 3.03. Technical advice may also be requested by Exempt Organi-   
     
zations Determinations in connection with requests for determination letters where no pending   
     
application for tax exemption is involved. A request for a TAM is not required if the Director, Ex-   
     
empt Organizations Examinations proposes to revoke or modify a letter recognizing tax-exempt   
     
status issued by the Service.   
     
     
 SECTION 4. TYPES OF    
     
 ISSUES NOT SUBJECT    
     
 TO THIS PROCEDURE    
     
     
 Alcohol, tobacco, and.  01 The procedures for obtaining technical advice that apply to Federal alcohol, tobacco, and   
 firearms taxes    
firearms taxes under subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco   
     
Tax and Trade Bureau of the Department of the Treasury.   
     
     
 Employment status.02 Employment status determination letters issued pursuant to section 12.04 of Rev. Proc.   
 determinations    
2021-1, of this Bulletin, are not subject to technical advice procedures.   
     
     
 Issues under § 301.9100.03 A request for an extension of time for making an election or other application for relief   
     
under § 301.9100-3 of the Procedure and Administration Regulations is not submitted as a request   
     
for technical advice. Instead, the request must be submitted as a request for a letter ruling, even if   
     
submitted after the examination of the taxpayer's return has begun or after the issues in the return   
     
are being considered in Appeals or a federal court. Therefore, a request under § 301.9100 should   
     
be submitted under Rev. Proc. 2021-1, of this Bulletin, and the payment of the applicable user   
     
fee is determined under Appendix A of Rev. Proc. 2021-1. However, a request under § 301.9100   
     
related to recharacterization of a Roth IRA should be submitted under Rev. Proc. 2021-4 of this   
     
Bulletin. Requests for relief pertaining to exemption application matters involving §§ 505(c) and   
     
508 are considered in the determination letter process under the jurisdiction of the Commissioner,   
     
Tax Exempt and Government Entities Division. See  Revenue Procedure 2021-5, this Bulletin.   
     
     
 Frivolous issues.04 Associate offices will not issue a TAM on frivolous issues. The field office will deny a   
     
taxpayer's request that it consider requesting technical advice if the taxpayer's request involves   
     
frivolous issues. For purposes of this revenue procedure, a "frivolous issue" is one without basis   
     
in fact or law or one that asserts a position that courts have held frivolous or groundless. Examples   
     
of frivolous or groundless issues may be found in Service publications and other guidance (includ-   
     
ing, but not limited to, section 6.10 of Rev. Proc. 2021-1, Notice 2010-33, and Exhibit 25.25.10-1,   
     
Frivolous Arguments).   
     
 Issues in a docketed case.05 Associate offices will not issue technical advice on an issue if the same issue of the same   
     
taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group   
     
of which the taxpayer is also a member within the meaning of § 1504) is in a docketed case for any   
     
taxable year. If a case is docketed for an estate tax issue of a taxpayer while a request for technical   
     
advice on the same issue of the same taxpayer is pending, the Associate office may issue the TAM   
     
only if the appropriate Appeals officer and field counsel agree, by memorandum, to the issuance   
     
of the TAM.   
     
     
 Collection issues.06 The Associate Chief Counsel (Procedure and Administration) will not issue technical ad -   
     
vice on matters arising under the Internal Revenue Code and related statutes and regulations that   
     
involve the collection of taxes (including interest and penalties). With respect to such matters, the   
     
Associate Chief Counsel (Procedure and Administration) may issue alternative forms of advice.   
     
     
 Request for relief under.07 Requests for relief under § 7805(b) relating to the revocation or modification of determi-   
 § 7805(b) relating to    
nation letters or letter rulings issued by TE/GE are handled in accordance with the procedures in   
 matters handled by TE/GE    
sections 23 and 29 of Rev. Proc. 2021-4, and section 12 of Rev. Proc. 2021-5, this Bulletin.   
     
     
 SECTION 5. INITIATING    
     
 A REQUEST FOR    
     
 TECHNICAL ADVICE    
     
     
 Initiating a request for.01 Because technical advice is issued to assist field offices, it is the field office that determines   
 technical advice    
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 some other   
     
form of advice, would be more appropriate. Additionally, before requesting technical advice, the   
     
field office must request assistance and a recommendation from field counsel. If the field office   
     
disagrees with field counsel's recommendation, the field office must seek reconciliation with field   
     
counsel through their respective supervisors. A field office's request for technical advice must be   
     
approved in writing by a Director. If technical advice is requested from the Associate Chief Counsel   
     
(Employee Benefits, Exempt Organizations, and Employment Taxes) for a case with either an un-   
     
agreed prohibited transaction, as defined in § 4975(c)(1) and ERISA § 406(a), or a violation of the   
     
exclusive benefit rule of § 401(a)(2) or ERISA § 404(a)(1)(A), a Form 6212-B must be submitted to   
     
the Department of Labor prior to submitting the request for technical advice.   
     
     
 Taxpayer may request.02 While a case is under the jurisdiction of a Director, a taxpayer may request that the field   
 referral for technical advice    
office refer  an issue to the Associate office for technical advice. The taxpayer's request may be   
     
oral or written and should be directed to the field office. If the field office decides that a taxpayer's   
     
request for referral of an issue to the Associate office for a TAM is unwarranted, the field office   
     
will notify the taxpayer. A taxpayer's request for referral of an issue for technical advice will not   
     
be denied merely because the Associate office has already provided legal advice other than a TAM   
     
to the field office on the matter.   
     
     
 Appeal of field office denial.03 The taxpayer may appeal the field office's denial of the taxpayer's request for referral by   
 of TAM referral request    
submitting to the field office, within 30 calendar days after notification that the request was de-   
     
nied, a written statement of the reasons why the matter should be referred to the Associate office   
     
The statement should include a description of all pertinent facts (including any facts in dispute); a   
     
statement of the issue that the taxpayer would like to have addressed; a discussion of any relevant   
     
legal authority, including legislation, tax treaties, court decisions, regulations, notices, revenue   
     
rulings, revenue procedures, or announcements; and an explanation of the taxpayer's position and   
     
the need for technical advice. Any extensions of the 30-day period must be requested in writing   
     
and must be approved by the Director or the Tax Exempt Bonds Program Manager. Decisions on   
     
any extensions by the Director, the LB&I Territory Manager, or in the case of Tax Exempt Bonds,   
     
the Program Manager, are final and may not be appealed.   
     
     
  Upon receipt, the field  office will refer the taxpayer's written statement, along with the field   
     
office's statement of why the issue should not be referred to the Associate office for technical ad-   
     
vice, to the Director or in the case of Tax Exempt Bonds, the Program Manager, for decision. The   
     
Director or in the case of Tax Exempt Bonds, the Program Manager, will determine whether the   
     
issue should be referred for technical advice on the basis of the statements of the field office and   
     
the taxpayer. No conference will be held with the taxpayer or the taxpayer's representative. If the   
     
Director, or in the case of Tax Exempt Bonds, the Program Manager, determines that a TAM is not   
     
warranted, the taxpayer will be informed in writing of the proposed denial of the request and the   
     
reasons for the denial (unless doing so would prejudice the Government's interests).   
     
     
 The decision of the Director.  04 The taxpayer may not appeal the decision of the Director, or in the case of Tax Exempt   
 or the Tax Exempt Bonds    
Bonds, the Program Manager not to request a TAM. If the taxpayer does not agree with the pro-   
 Program Manager may be    
posed denial, all data on the issue for which a TAM has been sought, including the taxpayer's   
 reviewed but not appealed    
written request and statements, will be submitted for review to the Director, LB&I; the Director,   
     
Examination, SB/SE; the Director, Specialty Tax, SB/SE; the Director, Return Integrity & Com-   
     
pliance Services, W&I; the Director, Government Entities; the Appeals Director, Policy Planning   
     
Quality & Analysis; or the Commissioner, Tax Exempt and Government Entities Division (who   
     
will review the proposed denial through the Director, Employee Plans; the Director, Exempt Or-   
     
ganizations; or, if appropriate, the Appeals Director, Policy Planning Quality & Analysis). Review   
     
of the proposed denial will be based solely on the written record. No conference will be held with   
     
the taxpayer or the taxpayer's representative. The person responsible for review may consult with   
     
the Associate office, if appropriate, and will notify the field office whether the proposed denial of   
     
the taxpayer's request is approved or denied within 45 days of receiving all information. The field   
     
office will then notify the taxpayer. While the matter is under review, the field office will suspend   
     
any final decision on the issue (except when the delay would prejudice the Government's inter-   
     
ests). If the request for technical advice has been denied because the issue is frivolous as described   
     
in section 4.04 of this revenue procedure, this review process is not available.   
     
     
 SECTION 6. PRE-    
     
 SUBMISSION    
     
 CONFERENCES    
     
     
 Purpose.01 A pre-submission conference helps the field office, field counsel, the taxpayer, and the As-   
     
sociate office agree on the appropriate scope of the request for technical advice and the factual   
     
information and documents that must be included in the request. A pre-submission conference is   
     
not an alternative procedure for addressing the merits of the substantive positions advanced by the   
     
field office or by the taxpayer. During the pre-submission conference, the parties should discuss   
     
the framing of the issues and the background information and documents that should be included   
     
in the formal submission of the request for technical advice.   
     
     
 Pre-submission conferences.  02 Pre-submission conferences are mandatory because they promote expeditious processing of   
 are mandatory    
requests for technical advice. If a request for technical advice is submitted without first holding a   
     
pre-submission conference, the Associate office will return the request for advice. Pre-submission   
     
conferences include the taxpayer and representatives from the field office, field counsel, and the   
     
Associate office. Requests for technical advice can proceed, however, even if a taxpayer declines   
     
to participate in a pre-submission conference.   
     
     
 Actions before a pre-.03 Before requesting a pre-submission conference, the field office and the taxpayer must ex-   
 submission conference    
change proposed statements of the pertinent facts and issues. The proposed statements should   
     
include any facts in dispute, the issues that the parties intend to discuss, any legal analysis and   
     
supporting authorities, and any other background information that the parties believe would fa-   
     
cilitate the Associate office's understanding of the issues to be discussed during the conference.   
     
Prior to the scheduled pre-submission conference, the field office and the taxpayer must submit   
     
to the Associate office their respective statements of pertinent facts and issues. The legal analysis   
     
provided in the parties' statements should be sufficient to enable the Associate office to be reason-   
     
ably informed about the subject matter. Failure of the taxpayer to provide a statement of pertinent   
     
issues and facts shall not be allowed to unduly delay the scheduling of the pre-submission con-   
     
ference. If it is not provided within a reasonable period of time, the conference may be scheduled   
     
without the taxpayer's statements.   
     
     
     
  The field office or the taxpayer must ensure that the Associate office receives a copy of any   
     
required power of attorney. Form 2848, Power of Attorney and Declaration of Representative,   
     
should be used.   
     
     
     
  Pre-submission materials include the field office and taxpayer's statements (discussed above)   
     
and any required power of attorney for the taxpayer. The assigned Associate office must receive   
     
the pre-submission materials at least 10 business days before the conference is to be held.   
     
     
 Initiating a pre-submission.04 A request for a pre-submission conference must be submitted in writing by the field office,   
 conference    
with the assistance of field counsel. The request should identify the Associate office expected to   
     
have jurisdiction over the request for a TAM and should include a brief explanation of the primary   
     
issue so that an assignment within the appropriate Associate office can be made. If the request is   
     
submitted by Appeals, field counsel assignments will be subject to the ex parte  rules set forth in   
     
section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L.   
     
No. 105-206, and Rev. Proc. 2012-18, 2012-10 I.R.B. 455. If the request involves an issue under   
     
the office of the Director, Abusive Transactions Examination, SB/SE, the field office and field   
     
counsel should coordinate with SB/SE Division Counsel headquarters. If the request involves   
     
an issue under the Office of Tax Shelter Analysis (OTSA), LB&I, then the field office and field   
     
counsel should coordinate with LB&I Division Counsel headquarters. If the request is from Ap-   
     
peals and involves a coordinated issue or emerging issue under Appeals Technical Guidance or   
     
International Operations or Appeals Coordinated Issue (ACI) Program, the Appeals officer must   
     
coordinate with the Appeals Technical Guidance or International Operations Technical Specialist.   
     
     
 Manner of transmitting.05 The request for a pre-submission conference and pre-submission materials should be elec-   
 pre-submission materials    
tronically transmitted by field counsel to the Technical Services Support Branch (TSS4510).   
     
TSS4510 will ensure delivery of the pre-submission materials to the appropriate Associate office.   
     
The TSS4510 email box cannot accept encrypted mail.   
     
     
     
If documents are not electronically available, or if documents cannot reasonably be transmitted   
     
electronically, the request for a pre-submission conference and pre-submission materials may be   
     
sent by fax to TSS4510 at 855-592-8976 or by express mail or private delivery service to the fol-   
     
lowing address to avoid any delays in regular mail:   
     
     
     
  Internal Revenue Service   
     
  Attn: CC:PA:LPD:TSS, Room 5336   
     
  1111 Constitution Avenue, NW   
     
  Washington, DC 20224   
     
     
 Scheduling the pre-.06 After the pre-submission materials have been received, the Associate office responsible   
 submission conference    
for conducting the pre-submission conference will contact the taxpayer, the field office, and field   
     
counsel to arrange a mutually convenient time for the parties to participate in the conference. The   
     
conference generally should be held within 15, but not more than 30, calendar days after the field   
     
office is contacted.   
     
     
 Pre-submission conferences.07 Although pre-submission conferences are generally conducted by telephone, the parties   
 may be conducted in person    
may choose to conduct the conference in person.   
     
 Pre-submission conference.08 No tape, stenographic, or other verbatim recording of a conference may be made by any   
 may not be taped    
party.   
     
     
 Discussion of substantive.09 Any discussion of substantive issues at a pre-submission conference is advisory only, is not   
 issues is not binding on the    
binding on the Service in general or on the Office of Chief Counsel in particular, and cannot be   
 Service    
relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).   
     
     
 New issues may be raised at.10 During the pre-submission conference, the Associate office may raise new issues in addition   
 pre-submission conference    
to those submitted by the field office and the taxpayer.   
     
     
 Power of attorney.11 Form 2848, Power of Attorney and Declaration of Representative, should be used to provide   
     
the representative's authority (Part I of Form 2848, Power of Attorney ) and the representative's   
     
qualification (Part II of Form 2848, Declaration of Representative ). The name of the person sign-   
     
ing Part I of Form 2848 should also be typed or printed on this form. A stamped signature is not   
     
permitted. An original, a copy, or fax of the power of attorney is acceptable so long as its authen-   
     
ticity is not reasonably disputed.   
     
     
     
  The taxpayer's authorized representative, as described in section 7.01(14) of Rev. Proc. 2021-1,   
     
whether or not enrolled, must comply with Treasury Department Circular No. 230, which provides   
     
the rules for practice before the Service. In situations where the Service believes that the taxpay-   
     
er's representative is not in compliance with Circular 230, the Service will bring the matter to the   
     
attention of the Office of Professional Responsibility.   
     
     
 SECTION 7.    
     
 SUBMITTING THE    
     
 REQUEST FOR    
     
 TECHNICAL ADVICE    
     
     
     
 Memorandum of    issues,.01 The field office submits the request for technical advice. Every request for technical advice   
 facts, law, and arguments    
must include a memorandum that describes the facts, issues, applicable law, and arguments sup-   
     
porting the taxpayer's position on the issues and the field office's position on the issues. The field   
     
office will prepare this statement with the assistance of field counsel. The memorandum must in-   
     
clude a statement of all the facts and the issues. If the taxpayer and the field office disagree about   
     
ultimate findings of fact or about the relevance of facts, all of the facts should be included with an   
     
explanation that highlights the areas of disagreement. The memorandum must include an expla-   
     
nation of the taxpayer's position, discussing any relevant legal authority, including legislation, tax   
     
treaties, court decisions, regulations, notices, revenue rulings, revenue procedures, or announce-   
     
ments supporting the taxpayer's position. The memorandum must also include a similar explana-   
     
tion of the field office's position. Both the field office and the taxpayer should comment on any   
     
relevant legal authority contrary to their respective positions. If either party determines that there   
     
are no authorities contrary to its position, that statement should be noted in the memorandum.   
     
     
     
  When the field office initiates a request for technical advice, the field office should notify the   
     
taxpayer that it is requesting technical advice and provide the taxpayer with a copy of the argu-   
     
ments supporting the field office's position. The taxpayer has 10 calendar days to state, in writing,   
     
any factual disagreement. The field office will make every effort to reach agreement on the facts   
     
and specific points at issue. The taxpayer is encouraged to submit a written statement with an ex-   
     
planation of the taxpayer's position, including a discussion of any relevant legal authority.   
     
     
 Transaction involving.02 If the subject matter of the request involves a transaction among multiple taxpayers, the   
 multiple taxpayers    
field office  may submit a request for a single TAM, but only if each taxpayer agrees to participate   
     
in the process, including the furnishing of Forms 8821, Tax Information Authorization, or other   
     
written disclosure consent, as appropriate.   
     
     
 Foreign laws and.03 If applicable, the request for technical advice must include a copy of the relevant parts of   
 documents: submission of    
all foreign laws, including statutes, regulations, administrative pronouncements, and any other   
 relevant foreign laws and    
relevant legal authority. The documents submitted must be in the official language of the country   
 documents in the official    
involved and must be copied from an official publication of the foreign government or another   
 language and in English    
widely available and generally accepted publication. If English is not the official language of the   
     
country involved, the submission must also include a copy of an English language version of the   
     
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the   
     
foreign government or another widely available, generally accepted publication; or (ii) a certified   
     
English translation submitted in accordance with paragraph (2) of this section 7.03. The taxpayer   
     
or the field office must identify the title and date of publication, including updates, of any widely   
     
available and generally accepted publication used as a source for the relevant parts of the foreign   
     
law. The taxpayer and the field office must inform the Associate office of the implications of any   
     
authority believed to interpret the foreign law, such as pending legislation, treaties, court deci-   
     
sions, notices, and administrative decisions.   
     
     
     
  (1) If the interpretation of a foreign law or foreign document is a material component of the   
     
request for technical advice, the Associate office, at its discretion, may refuse to provide a TAM.   
     
The interpretation of a foreign law or foreign document means making a judgment about the   
     
import or effect of the foreign law or document that goes beyond its plain meaning. This section   
     
applies whether or not the field office and the taxpayer dispute the interpretation of a foreign law   
     
or foreign document.   
     
     
     
  (2) If applicable, a request for technical advice must include an accurate and complete certified   
     
English translation of the relevant parts of all contracts, wills, deeds, agreements, instruments,   
     
trust documents, proposed disclaimers, and other documents pertinent to the request that are in   
     
a language other than English. If the taxpayer or the field office chooses to submit certified En-   
     
glish translations of foreign laws, those translations must be based on an official publication of   
     
the foreign government or another widely available and generally accepted publication. In either   
     
case, the translation must be that of a qualified translator and must be attested to by the translator.   
     
The attestation must contain: (i) a statement that the translation submitted is a true and accurate   
     
translation of the foreign language document or law; (ii) a statement as to the attestant's qualifica-   
     
tions as a translator and as to that attestant's qualifications and knowledge regarding tax matters or   
     
foreign law if the law is not a tax law; and (iii) the attestant's name and address.   
     
     
 Statement regarding.04 A request for technical advice involving the interpretation of a substantive provision of a   
 interpretation of relevant    
relevant income tax or estate tax treaty must include a written statement addressing whether: (1)   
 income tax or estate tax    
the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the   
 treaty    
taxpayer, a related taxpayer (within the meaning of § 267 or a member of an affiliated group of   
     
which the taxpayer is also a member within the meaning of § 1504 (related taxpayer)), or any pre-   
     
decessor; (2) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor, is   
     
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise   
     
the subject of a closing agreement in that jurisdiction; and (3) the same or similar issue for the   
     
taxpayer, a related taxpayer, or any predecessor, is being considered by the competent authority   
     
of the treaty jurisdiction.   
     
     
 Statement recommending.05 Except as provided below, every request for technical advice must separately include a   
 information to be deleted    
statement of proposed deletions from public inspection (deletion statement). The text of TAMs   
 from public inspection    
and background file documents are open to public inspection under § 6110(a). The Service deletes   
     
certain information from the text before it is made available to the public in order to protect the   
     
privacy of taxpayers. To help the Service make the necessary deletions, the taxpayer must provide   
     
a deletion statement indicating the deletions desired. A taxpayer who wants only names, address-   
     
es, and identifying numbers deleted should state this in the deletion statement. A taxpayer who   
     
wants more information deleted must provide a copy of the TAM request and supporting docu-   
     
ments on which the taxpayer has placed brackets around the material to be deleted plus a deletion   
     
statement indicating the statutory basis under § 6110(c) for each proposed deletion. The deletion   
     
statement is not to be included in the memorandum described in section 7.01 of this revenue   
     
procedure. Instead, the deletion statement is to be made in a separate document that is signed and   
     
dated by the taxpayer or the taxpayer's authorized representative. A stamped signature or faxed   
     
signature is not permitted. If the deletion statement is not submitted, the taxpayer will be notified   
     
and advised by the field office that the deletion statement is required and that failure to provide   
     
a deletion statement will be interpreted by the field  office, field counsel, and Associate office to   
     
mean that the taxpayer only wants names, addresses, and identifying numbers deleted. If the de-   
     
letion statement is not received within 10 calendar days after the notification, the field office will   
     
notify the Associate office that the taxpayer has not provided a deletion statement and will advise   
     
the Associate office of any information in addition to names, addresses, and identifying numbers,   
     
that should be deleted pursuant to § 6110(c). The taxpayer should follow this same process to   
     
propose deletions from any additional information submitted after the initial request for a TAM.   
     
An additional deletion statement is not required with each submission of additional information   
     
if the taxpayer's initial deletion statement requests that only names, addresses, and identifying   
     
numbers are to be deleted and the taxpayer wants only the same information deleted from the   
     
additional information. The above deletion statement requirements do not apply to the extent that   
     
the TAM is open to public inspection under § 6104. Section 6104(a)(1)(A) generally provides that   
     
if an organization described in § 501(c) or § 501(d) is exempt from taxation under § 501(a) or a   
     
political organization is exempt from taxation under § 527, the application for exemption under   
     
§ 501(a) that the organization filed or the notice of status filed by a political organization pursuant   
     
to § 527(i) is open for public inspection as prescribed by regulations. Generally, § 6104(a)(1)(B)   
     
provides that: (1) an application filed with respect to the qualification of a pension, profit-sharing,   
     
or stock bonus plan under § 401(a) or § 403(a) or an individual retirement arrangement under   
     
§ 408(a) or § 408(b) will be open to public inspection pursuant to regulations, as will (2) any   
     
application filed for an exemption from tax under § 501(a) of an organization forming part of a   
     
plan or account described above, (3) any papers submitted in support of an application referred to   
     
in (1) or (2) above, and (4) any letter or other document issued by the Internal Revenue Service   
     
and dealing with the qualification referred to in (1) or the exemption from tax referred to in (2).   
     
     
 Preparation of the.06 The field office prepares the memorandum described in section 7.01 of this revenue proce -   
 memorandum; resolution of    
dure with the assistance of field counsel and sends it to the taxpayer by mail or fax transmission.   
 disagreements    
The taxpayer then will have 10 calendar days from the date of mailing or fax transmission to   
     
respond by providing a written statement specifying any disagreement on the facts and issues. A   
     
taxpayer who needs more than 10 calendar days must submit a written request for an extension of   
     
time, subject to the approval of the field office. The field office will make a determination on the   
     
request for extension as soon as reasonably possible. The request for extension will be considered   
     
denied unless the field office informs the taxpayer otherwise. The decision of the field office on   
     
whether to approve an extension, and the length of any extension granted, is final and may not   
     
be appealed. After the taxpayer's response is received by the field office, the parties will have 10   
     
calendar days to resolve remaining disagreements. If all disagreements about the statement of   
     
facts and issues are resolved, then the field office will prepare a single statement of those agreed   
     
facts and issues.   
     
     
     
  If disagreements continue, both the taxpayer's set of facts and issues and the field's set of facts   
     
and issues will be forwarded to the Associate office. The field office, with the assistance of field   
     
counsel, will prepare a memorandum for the Associate office highlighting the material factual   
     
differences, and provide a copy to the taxpayer for review. The taxpayer may respond in writing   
     
to the memorandum highlighting material factual differences. The field office may revise the   
     
memorandum described in section 7.01 of this revenue procedure in response to the taxpayer's   
     
comments. This memorandum will be forwarded with the initial request for technical advice.   
     
     
  The taxpayer's statement of facts and issues must be accompanied by the following declaration:   
     
"Under penalties of perjury, I declare that I have examined this information, including accompa-   
     
nying documents, and, to the best of my knowledge and belief, the information contains all the   
     
relevant facts relating to the request for technical advice, and such facts are true, correct, and com-   
     
plete." This declaration must be signed in accordance with the requirements in section 7.01(16)   
     
(b) of Rev. Proc. 2021-1. The field office must submit this declaration with the initial request for   
     
technical advice. If no agreement regarding the facts is reached, the Associate office may rely on   
     
the facts presented by the field office.   
     
     
     
  The field office will offer the taxpayer an opportunity to participate in the development of   
     
the request for technical advice. If the taxpayer participates in the process, the field office will   
     
continue to offer the taxpayer the opportunity to participate. If the taxpayer does not participate   
     
in a material stage of the process after being offered an opportunity, the Associate office will   
     
nonetheless process the request, and the taxpayer will have waived the right to participate in the   
     
development and issuance of the TAM, including the right to the taxpayer conference described   
     
in section 9. A taxpayer's failure to participate in the development of the memorandum described   
     
in section 7.01 of this revenue procedure will be considered a failure to participate in a material   
     
stage of the TAM process.   
     
     
     
  Under no circumstances will a taxpayer be treated as having waived its right to see the issued   
     
TAM or having waived its rights regarding disclosure and deletions described in section 10.   
     
     
 Transmittal Form 4463,.07 The field counsel with whom the TAM request was coordinated must use Form 4463, Re-    
 Request for Technical    
 quest for Technical Advice Memorandum, for submitting a request for a TAM through TSS4510   
 Advice    
to the Associate office. While the field office is responsible for preparing Form 4463, field coun -   
     
sel must submit the Form 4463 for a TAM request to the TSS4510 email address. To the extent   
     
feasible, the accompanying documents should also be submitted to the TSS4510 email address,   
     
followed by hard copies upon the request of the assigned Associate office.   
     
     
 All supporting and.08 Field counsel should send additional or supporting documents that are not available in elec-   
 additional documents    
tronic form by fax to TSS4510 at 855-592-8976 or by express mail or private delivery service to   
     
the following address to avoid any delays in regular mail:   
     
     
     
  Internal Revenue Service   
     
  Attn: CC:PA:LPD:TSS, Room 5336   
     
  1111 Constitution Avenue, NW   
     
  Washington, DC 20224   
     
     
     
  Whenever possible, all documents should contain the case number and name of the Associate   
     
office attorney assigned to the pre-submission conference for the TAM request.   
     
     
     
  The field office must indicate on the Form 4463 the proper mailing address of the Director to   
     
whom the Associate office should mail a copy of its reply to the TAM request under section 10.05   
     
of this revenue procedure.   
     
     
 Number of copies of request.09 The field office must submit one paper copy of the request for a TAM to the address in   
 to be submitted    
section 7.08 of this revenue procedure. If the TAM relates to a W&I or TE/GE taxpayer, the field   
     
office must send one paper copy to the Division Counsel of the operating division that has juris-   
     
diction over the taxpayer's tax return. If the TAM relates to a SB/SE taxpayer, the field office must   
     
send an electronic copy of the request to the SB/SE Division Counsel office using the "&SBSE   
     
HQ Coordination" email address. If the TAM relates to a LB&I taxpayer, the field office must send   
     
an electronic copy of the request (no paper copy to follow) to the "&LB&I HQ" email address. If   
     
the request is from an Appeals office, the field office must advise Appeals Policy Planning Quality   
     
& Analysis that a request has been submitted. The field office will send a copy of the TAM request   
     
to *AP TAM Coordinator by encrypted e-mail.   
     
     
 SECTION 8. INITIAL    
     
 PROCESSING OF    
     
 THE REQUEST FOR    
     
 TECHNICAL ADVICE    
     
 BY THE ASSOCIATE    
     
 OFFICE    
     
     
     
 Assignment and initial.01 After a request for technical advice has been received by the appropriate Associate office,   
 review by Associate office    
it will be assigned to an Associate office attorney and reviewer. The Associate office attorney   
 attorney    
determines whether the request meets all procedural requirements of sections 4, 5, 6, and 7 of this   
     
revenue procedure and whether it raises issues that may be appropriately addressed in a TAM.   
     
Unless otherwise indicated, all references in this section to the Associate office or Associate office   
     
attorney are to the Associate office and attorney with primary responsibility for the TAM request.   
     
     
 Other forms of guidance.02 If the assigned reviewer in the Associate office determines that guidance other than a TAM   
     
should be provided, the reviewer will immediately notify the Associate Chief Counsel. This other   
     
form of guidance may be published guidance, generic advice, or case-specific advice. Although   
     
the reviewer should make this determination as soon as possible, it may be made at any time   
     
during the processing of the request for technical advice. To make this determination, the reviewer   
     
should consider whether the issue has a broad application to similarly situated taxpayers or a prac-   
     
tice area and whether resolution of the issue is important to a clear understanding of the tax laws.   
     
The Associate Chief Counsel, after consultation with Division Counsel Headquarters and the Op-   
     
erating Division, will decide whether to provide the TAM or issue guidance in another form. The   
     
Associate Chief Counsel may decide to provide the TAM as well as another type of guidance, if   
     
doing so would promote sound tax administration.   
     
     
 Initial acknowledgment and.03 Upon receipt of a request for technical advice, the Associate office attorney who is assigned   
 processing    
as the primary attorney on the request should immediately contact the field office. The purpose of   
     
this contact is only to acknowledge receipt of the request.   
     
     
 Deficiencies in request.04 Within 7 calendar days after assignment, the Associate office attorney will contact the field   
 leading to return    
office and field counsel to discuss any deficiencies in the request and will work with the field office   
     
and field counsel to correct them.   
     
     
     
  If only minor procedural deficiencies exist, the Associate office attorney will request the addi -   
     
tional information without returning the case. If the deficiencies cannot be corrected over the next   
     
7 calendar days, the request will be closed and returned to the field office. The request may be re-   
     
submitted when the deficiencies are corrected. If substantial additional information is required to   
     
resolve an issue or if major procedural problems cannot be resolved, the Associate office attorney   
     
will inform the field office and field counsel that the request for technical advice will be returned.   
     
If a request is returned, the field office should promptly notify the taxpayer of that decision and   
     
the reasons for the decision.   
     
     
 Initial discussion.05 Within 21 calendar days of receipt, the Associate office attorney should contact the field   
     
office to discuss any procedural and substantive issues in the request. The Associate office attor-   
     
ney should also inform the field office about any matters referred to another Associate office for   
     
assistance and provide points of contact.   
     
 If additional information.06 If additional information is needed, the Associate office attorney will obtain that informa-   
 requested    
tion from the taxpayer, the field office, or the Director in the most expeditious manner possible.   
     
Any additional information requested from the taxpayer by the Associate office must be submitted   
     
by letter, accompanied by a penalties of perjury statement that conforms with the penalties of per-   
     
jury statement set forth in section 7.06 of this revenue procedure, within 10 calendar days after the   
     
request for information is made. To facilitate prompt action, the Associate office and taxpayers are   
     
encouraged to exchange information by fax or express mail service whenever feasible. A taxpay-   
     
er's failure to submit the additional information requested is considered a failure to participate in   
     
a material stage of the TAM process and results in a waiver of the right to the taxpayer conference   
     
discussed in section 9.   
     
     
     
  To facilitate prompt action on TAM requests, the Associate office may request any additional   
     
information from the taxpayer by fax.   
     
     
     
  The Associate office attorney will take certain precautions to protect confidential information.   
     
For example, the Associate office attorney will use a cover sheet that identifies the intended recip-   
     
ient of the fax and the number of pages transmitted, that does not identify the taxpayer by name   
     
or tax identifying number and that contains a statement prohibiting unauthorized disclosure of the   
     
document if a recipient of the faxed document is not the intended recipient of the fax. The cover   
     
sheet will be faxed in an order in which it is the first page covering the faxed document.   
     
     
 Taxpayer request for.  07 A taxpayer's request for an extension of time to submit additional information must be made   
 extension of time to submit    
in writing and received by the Associate office within the 10-day period. It must provide compel -   
 additional information    
ling facts and circumstances to justify an extension. Only an Associate Chief Counsel may deter-   
     
mine whether to grant or deny the request for an extension. Except in rare and unusual circum-   
     
stances, the Associate office will not agree to an extension of more than 10 calendar days beyond   
     
the end of the 10-day period. There is no right to appeal the denial of a request for an extension.   
     
     
 Where to send additional.08 Any additional information submitted by the taxpayer should be sent to the attention of the   
 information    
assigned Associate office attorney. Generally, only the original of the additional information is   
     
necessary. In appropriate cases, however, the Associate office may request additional copies of the   
     
information. In all cases, the taxpayer must also send a copy of the additional information to the   
     
field office and field counsel for comment.   
     
     
     
  Any comments by the field office or field counsel must be furnished within an agreed period   
     
of time to the Associate office with primary responsibility for the TAM request. If there are no   
     
comments, the Associate office attorney should be notified promptly.   
     
     
 Tentative conclusions.09 The Associate office attorney will inform the field office and field counsel when all neces-   
     
sary substantive and procedural information has been received. If possible, the Associate office   
     
attorney will provide a tentative conclusion. If no tentative conclusion can be reached, the Asso-   
     
ciate office attorney is encouraged to discuss the underlying complexities with the field office and   
     
field counsel. Because the Associate office attorney's tentative conclusion may change during the   
     
preparation and review of the TAM, the tentative conclusion is not considered final. If the tentative   
     
conclusion is changed, the Associate office attorney will inform the field office and field counsel.   
     
Neither the Associate office, nor the field office or the field counsel, should discuss the tentative   
     
conclusion and its underlying rationale with the taxpayer or the taxpayer's representative until the   
     
Associate office is ready to provide a TAM that agrees with the taxpayer's position or is ready to   
     
hold an adverse conference. To afford taxpayers an appropriate opportunity to prepare and present   
     
their position at a taxpayer conference, however, the taxpayer or the taxpayer's representative is   
     
to be told (by the Associate office attorney) the tentative conclusion when scheduling the taxpayer   
     
conference. Field counsel should be notified of, and given the opportunity to participate in, the   
     
notification to the taxpayer of the tentative conclusions and scheduling of the taxpayer conference.   
     
 SECTION 9. TAXPAYER    
     
 CONFERENCES    
     
     
 Notification of conference.01 If the Associate office proposes to provide a TAM that will be adverse to the taxpayer, and   
     
if the taxpayer has not waived its right to a taxpayer conference, the taxpayer will be informed of   
     
the time and place of the conference.   
     
     
 Scheduling conference.02 The taxpayer conference for a TAM must occur within 10 calendar days after the taxpayer   
     
is informed that an adverse TAM is proposed. The Associate office will notify the field office and   
     
field counsel of the scheduled taxpayer conference and will offer the field office and field counsel   
     
the opportunity to participate in the conference.   
     
     
 Taxpayer may request.03 Only an Associate Chief Counsel may approve an extension of the 10-day period for hold-   
 extensions    
ing a conference. Although extensions are granted in appropriate circumstances at the discretion   
     
of the Associate Chief Counsel, taxpayers should not expect extensions to be routinely granted.   
     
The taxpayer must submit a request for an extension in writing to the Associate office, and must   
     
immediately notify the field office and field counsel of the request. The request must contain a   
     
detailed justification for the extension and must be submitted sufficiently before the end of the   
     
10-day period to allow the Associate Chief Counsel to consider, and either approve or deny, the   
     
request before the end of the 10-day period. If unusual circumstances near the end of the 10-day   
     
period make a timely written request impracticable, the taxpayer may orally inform the assigned   
     
Associate office attorney or reviewer before the end of the 10-day period about the need for an   
     
extension and then promptly submit the written request. The Associate office attorney will inform   
     
the taxpayer by telephone of the approval or denial of a requested extension. There is no right to   
     
appeal the denial of a request for extension.   
     
     
 One conference of right.04 In general, a taxpayer who has not waived the right to a taxpayer conference is entitled by   
     
right to only one conference with the Associate office. The conference is normally held at the   
     
branch level. A person who has authority to sign the transmittal memorandum in his or her own   
     
name, or on behalf of the branch chief, will participate. When more than one branch of an Asso-   
     
ciate office has taken an adverse position on issues in the request or when the position ultimately   
     
adopted by one branch will affect another branch's determination, a representative from each   
     
branch with authority to sign in his or her own name, or for the branch chief, will participate in the   
     
conference. The conference is the taxpayer conference for each subject discussed.   
     
     
 Additional conferences may.05 After the taxpayer conference, the Service will offer the taxpayer an additional conference   
 be offered    
only if an adverse holding is proposed on a new issue or on the same issue but on grounds differ-   
     
ent from those discussed at the first conference. If a tentative position is changed at a higher level   
     
with a result less favorable to the taxpayer, the taxpayer has no right to another conference if the   
     
grounds or arguments on which the change is based were discussed at the taxpayer conference.   
     
The limitation on the number of conferences to which a taxpayer is entitled does not prevent the   
     
Associate office from inviting a taxpayer to participate in additional conferences if that office de-   
     
termines that additional conferences would be useful. These additional conferences are not to be   
     
offered routinely following an adverse decision.   
     
     
 Additional information.06 In order to ensure that the taxpayer conference is productive, the taxpayer should make a   
 submitted after the    
reasonable effort to supply all information, documents, and arguments in writing well before the   
 conference    
conference.   
     
     
     
  Sometimes, however, it becomes apparent that new information may be helpful in resolving   
     
issues discussed at the conference. If the Associate office and the taxpayer agree that such infor-   
     
mation would be helpful, all such materials must be submitted and received within 10 calendar   
     
days after the conference. Any extension of the 10-day period must be requested by the taxpayer   
     
in writing and must be approved by the branch chief of the Associate office attorney. Extensions   
     
will not be routinely granted. Taxpayers have no right to submit additional materials after the   
     
conference, and are discouraged from providing additional copies or versions of materials already   
     
submitted. If the additional information is not received from the taxpayer within 10 calendar   
     
days plus any extensions granted by the branch chief, the TAM will be issued on the basis of the   
     
existing record.   
     
     
     
  The taxpayer must also send a copy of the additional information to the field office and field   
     
counsel for comment. If the additional information has a significant impact on the facts in the re-   
     
quest, the Associate office will ask the field office and field counsel for comments, both of which   
     
will respond within the agreed upon period of time. If there are no comments, the Associate office   
     
attorney will be promptly notified.   
     
     
 Normally conducted in.07 Conferences under this section are generally conducted in person, but may be conducted   
 person    
by telephone.   
     
     
 Service makes only.08 At the end of the taxpayer conference, no commitment will be made about the conclusion   
 tentative recommendations    
that the Service will finally adopt for any issue, including the outcome of a request for relief under   
     
§ 7805(b).   
     
     
 Conference may not be.09 No tape, stenographic, or other verbatim recording of a taxpayer conference may be made   
 taped    
by any party.   
     
     
 SECTION 10.    
     
 PREPARATION OF THE    
     
 TECHNICAL ADVICE    
     
     
 Reply consists of two parts.01 The Associate office attorney prepares replies to requests for technical advice in two parts.   
     
Each part identifies the taxpayer by name, address, identification number, and tax period(s) in-   
     
volved. The first part of the reply is a transmittal memorandum (Form M-6000). The second part is   
     
the TAM, which contains: (1) a statement of the issues; (2) the conclusions of the Associate office;   
     
(3) a statement of the facts pertinent to the issues; (4) a statement of the relevant legal authority,   
     
including legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue   
     
procedures, or announcements; and (5) a discussion of the rationale supporting the conclusions   
     
reached by the Associate office. The conclusions give direct answers, whenever possible, to the   
     
specific issues raised by the field office. The Associate office is not bound by the issues as submit-   
     
ted by the taxpayer or by the field office and may reframe the issues to be answered in a TAM after   
     
consultation with the field office and field counsel. The discussion of the issues in a TAM will be   
     
in sufficient detail so that the field or Appeals officials will understand the reasoning underlying   
     
the conclusion.   
     
     
 Status of a request.  02 The taxpayer or the taxpayer's authorized representative may obtain information on the   
     
status of the request by contacting the field office that requested the advice. The Associate office   
     
attorney or reviewer assigned to the TAM request will give frequent status updates to the field   
     
office and field counsel.   
     
     
 Opportunity for field.03 The Associate office attorney will inform field counsel regarding the Associate office's final   
 counsel review    
conclusions before a draft of the TAM is sent to the field office. Field counsel will be offered a   
     
reasonable opportunity to review and informally discuss these conclusions with the Associate   
     
office before the final TAM is sent to the field office.   
     
 Copy of preliminary TAM.04 After field counsel is given a reasonable opportunity to review the Associate office's final   
 to field office and field    
conclusions, the Associate office attorney will provide a draft of the proposed final version of the   
 counsel    
TAM to the field office and field counsel. If the field office or field counsel disagrees with the   
     
proposed final conclusions, normal reconciliation and reconsideration procedures will be followed   
     
to resolve the disagreement.   
     
     
 Routing of reply.05 A TAM is generally addressed to the field office that requested it. In the case of issues aris-   
     
ing within the jurisdiction of the Director, Government Entities; the Director, Employee Plans or   
     
Exempt Organizations Examinations; or the Director, Employee Plans or Exempt Organizations   
     
Rulings & Agreements, the TAM is addressed to the appropriate Director with a copy sent to the   
     
field office and the field counsel attorney. A copy of a TAM requested by LB&I should be mailed   
     
simultaneously to the appropriate Practice Area Director. A copy of a TAM requested by Appeals   
     
should be addressed to the appropriate field office, and an electronic copy sent by encrypted email   
     
to *AP TAM Coordinator.   
     
     
 Copy of final TAM to.06 The Associate office will provide a copy of the final TAM to the individual field counsel at-   
 field counsel and Division    
torney who assisted the field office in submitting the request and to that attorney's Associate Area   
 Counsel    
Counsel or other manager, as appropriate. The Associate office also will provide a copy of the final   
     
TAM to the Division Counsel for the operating division from which the request originated or that   
     
has jurisdiction over the particular matter in the TAM. The TAM may be transmitted electronically   
     
if it is in.pdf format, or may be sent by mail or fax transmission.   
     
     
 Reconsideration.07 Requests for reconsideration may be submitted by the field office, or in the case of bonds   
     
under the jurisdiction of the Director, Government Entities, by that Director after the Associate   
     
office has provided a final copy of the TAM to field counsel and Division Counsel. Requests for   
     
reconsideration should be submitted before the field provides a copy of the TAM to the taxpayer   
     
and must describe with specificity the errors in the analysis and conclusions. Requests should fo-   
     
cus on points that the TAM overlooked or misconstrued rather than simply re-argue points raised   
     
in the initial request. The Associate office will give priority consideration to the request and should   
     
act on the request as expeditiously as possible. The Associate office may request further submis-   
     
sions from the field office and field counsel or the taxpayer, but the parties should otherwise make   
     
no additional submissions. If a request for reconsideration fails to follow the procedures set forth   
     
in this section of this revenue procedure, or the request fails to raise issues or arguments different   
     
from those asserted in the initial request for technical advice, the Associate office may return the   
     
request for reconsideration without ruling on the request for reconsideration.   
     
     
 Discussing contents with.08 The Associate office will not discuss the specific contents of the TAM with the taxpayer   
 the taxpayer    
until after the field office has provided a copy of the TAM to the taxpayer.   
     
     
 Section 6110.09 Before the TAM is issued, the Associate office will inform the taxpayer in writing of the   
     
material likely to appear in the TAM that the taxpayer proposed for deletion but that the Associate   
     
office has determined should not be deleted. If so informed, the taxpayer may submit within 10   
     
calendar days any further information or arguments supporting the taxpayer's proposed deletions.   
     
The Associate office will attempt to resolve all disagreements about proposed deletions before the   
     
TAM is issued. The taxpayer does not have the right to a conference to resolve any disagreements   
     
about material to be deleted from the text of the TAM. For TAMs subject to § 6110, accompany-   
     
ing the TAM is a notice under § 6110(f)(1) of intention to disclose a TAM, including a copy of   
     
the version proposed to be open to public inspection and notations of third party communications   
     
under § 6110(d). If the transmittal memorandum associated with the TAM provides information   
     
not in the TAM, or if the case is returned for further development without issuance of the TAM,   
     
the transmittal memorandum may be Chief Counsel Advice, as defined in § 6110(i)(1), subject to   
     
public inspection under § 6110. These procedures do not apply to TAMs to the extent that § 6104   
     
applies. See  section 7.05 of this revenue procedure and § 6110(l)(1).   
     
 TAM takes effect when.10 After a TAM is sent to the field office (or, for Tax Exempt Bonds, Employee Plans, and Ex-   
 taxpayer receives a copy    
empt Organizations, to the Director), the field office or Director adopts and issues the TAM within   
     
the meaning of Treas. Reg. § 301.6110-2(h). Then the field office or Director provides the taxpay-   
     
er a copy of the TAM, the notice of intention to disclose under § 6110(f)(1), as applicable, and a   
     
copy of the version proposed to be open to public inspection, which includes notations of third   
     
party communications under § 6110(d), as applicable. If a request for technical advice pertains to   
     
more than one taxpayer, and the requirements of section 7.02 of this revenue procedure have been   
     
met, the field office or Director will provide each taxpayer with a copy of the TAM and will notify   
     
the Associate office when this occurs. The requirement to provide a taxpayer a copy of the TAM   
     
does not apply to a TAM involving civil fraud or a criminal investigation, or to a TAM involving   
     
a jeopardy or termination assessment. See  section 10.12 of this revenue procedure.   
     
     
 Taxpayer may protest.11 Generally, the Associate office considers only the deletion of material that the taxpayer has   
 deletions not made    
proposed for deletion or other deletions as required under § 6110(c) before the TAM is sent to the   
     
field office or Director. After receiving the notice of intention to disclose under § 6110(f)(1), the   
     
taxpayer may protest the disclosure of certain information in it by submitting a written statement   
     
in accordance with the notice of intention to disclose under § 6110(f)(1) (Notice 438, Notice of    
     
 Intention to Disclose   ).   
     
     
 Public inspection in.12 The provisions of this revenue procedure about referring issues upon the taxpayer's request,   
 civil fraud or criminal    
telling the taxpayer about the referral of issues, giving the taxpayer a copy of the arguments sub-   
 investigation cases    
mitted, submitting proposed deletions, granting conferences in the Associate office, or providing   
     
a copy of the TAM to the taxpayer do not apply to a TAM described in § 6110(g)(5)(A), which   
     
involves any matter that is the subject of a civil fraud or criminal investigation, or that involves a   
     
jeopardy or termination assessment. In these cases, after all proceedings in the investigations or   
     
assessments are complete, the taxpayer receives a copy of the TAM with the notice of intention   
     
to disclose under § 6110(f)(1). The taxpayer may protest the disclosure of certain information in   
     
the TAM by submitting a written statement in accordance with the Notice of Intention to Disclose   
     
(Notice 438).   
     
     
 SECTION 11.    
     
 WITHDRAWAL OF    
     
 REQUESTS FOR    
     
 TECHNICAL ADVICE    
     
     
 Taxpayer notified.01 Once a request for a TAM has been sent to the Associate office, only a Director may with-   
     
draw the request, and this must be done before the responding transmittal memorandum for the   
     
TAM is signed. To withdraw the request, the Director must first notify the taxpayer of the intent to   
     
withdraw unless: (1) the period of limitation on assessment is about to expire and the taxpayer has   
     
declined to give written consent to extend the period; or (2) the notification would be prejudicial   
     
to the best interests of the Government. If the taxpayer does not agree that the request should be   
     
withdrawn and wishes to request review of the decision, the procedures in section 5.04 of this   
     
revenue procedure for review must be followed.   
     
     
 Acknowledgment of.02 Acknowledgment of the withdrawal of a request submitted by a Director should be sent to   
 withdrawal    
the appropriate Director, with a copy to the TAM coordinator. For a withdrawal of a request sub-   
     
mitted by Appeals, send an electronic copy by encrypted e-mail to *AP TAM Coordinator.   
     
     
 Associate office may decide.03 If the Associate office determines that a TAM will not be provided, it may return the request   
 not to provide a TAM    
for technical advice unanswered. This determination must be made on the basis of sound tax ad-   
     
ministration and must be approved by the Associate Chief Counsel. The decision not to provide a   
     
TAM should be an infrequent occurrence and be made only after consultation with field counsel   
     
and the requesting field office. If field counsel disagrees with this determination, they may request   
     
reconsideration through existing reconciliation procedures.   
     
     
 Associate office may.04 If a request for technical advice is withdrawn or an Associate office decides not to provide   
 provide views    
a TAM, the Associate office may address the substantive issues through other published guidance.   
     
The Associate office may also address the substantive issues through legal advice, either generic   
     
or case-specific. The decision to address the issues through these other forms of guidance will be   
     
based on the general standards for issuing those types of guidance.   
     
     
 SECTION 12. USE OF    
     
 THE TECHNICAL    
     
 ADVICE    
     
     
 Service generally applies.01 After a TAM is issued, the field office must process the taxpayer's case on the basis of the   
 advice in processing the    
conclusions in the TAM. In the case of a TAM unfavorable to the taxpayer, the Appeals Area   
 taxpayer's case    
Director may decide to settle the issue under existing settlement authority. Appeals, however,   
     
will not settle an issue contrary to a TAM if it concerns an organization's exempt status or private   
     
foundation classification, or if it concerns an employee plan's status or qualification. Thus, if the   
     
TAM received by the field office concerns an organization's exempt status, private foundation   
     
classification, or a plan's status or qualification, the organization or plan has no right to appeal   
     
those specific issues with the Appeals Office. Appeals may submit a proposed disposition of the   
     
issue contrary to a TAM as a request for a new TAM. If a TAM provides conclusions involving   
     
a § 103 obligation and the issuer of this obligation, the field office must apply the conclusions to   
     
the issuer and any holder of the obligation, unless a field office separately initiates a request for   
     
a TAM on behalf of the holder for the same issue addressed in the TAM involving the issuer, and   
     
the Associate office issues a TAM involving that issue and that holder.   
     
     
 SECTION 13.    
     
 RETROACTIVITY AND    
     
 RELIANCE    
     
     
 Usually applies.01 The holdings in a TAM are applied retroactively, whether they are initial holdings or they are   
 retroactively    
later holdings that modify or revoke holdings in a prior TAM. The Associate Chief Counsel with   
     
jurisdiction over the TAM, however, may exercise the discretionary authority under § 7805(b) to   
     
limit the retroactive effect of any holding. This authority is exercised in rare and unusual circum-   
     
stances.   
     
     
 Revocation or modification.02 A TAM may be used to seek revocation or modification of an earlier TAM or revocation   
 of an earlier letter ruling or    
or modification  of a private letter ruling (PLR). See  Rev. Proc. 2021-1, section 11.04 et seq. with   
 TAM    
respect to revocation or modification of PLRs. Generally, a TAM that revokes or modifies a let-   
     
ter ruling or an earlier TAM will not be applied retroactively if: (1) the applicable law has not   
     
changed; (2) the taxpayer directly involved in the letter ruling or earlier TAM relied in good faith   
     
on it; and (3) revocation or modification would be detrimental to the taxpayer. The new TAM   
     
will be applied retroactively to the taxpayer whose tax liability was directly involved in the letter   
     
ruling or TAM if: (1) controlling facts have been misstated or omitted; or (2) the facts at the time   
     
of the transaction are materially different from the controlling facts on which the letter ruling or   
     
earlier TAM was based. If a letter ruling or a TAM is modified or revoked with retroactive effect,   
     
the notice to the taxpayer, except in fraud cases, should set forth the grounds on which the mod-   
     
ification or revocation is being made and the reason why the modification or revocation is being   
     
applied retroactively.   
     
     
 Continuing action or series.03 If an issue addressed in the TAM relates to a continuing action or a series of actions, it is   
 of actions    
generally applied until it is withdrawn or until the conclusion is modified or revoked by a final   
     
decision in favor of the taxpayer with respect to that issue, the enactment of legislation, the ratifi-   
     
cation of a tax treaty, a decision of the United States Supreme Court, or the issuance of temporary   
     
regulations, final regulations, a revenue ruling, or other statement published in the Internal Rev-   
     
enue Bulletin. Publication of a notice of proposed rulemaking does not affect the application of   
     
a TAM. If a new holding in a TAM is less favorable to the taxpayer than the holding in an earlier   
     
TAM, the new holding is generally not applied to the tax period when the taxpayer relied on the   
     
earlier holding. It will be applied to that tax period, however, if material facts on which the earlier   
     
TAM was based have changed.   
     
     
 Other taxpayers.04 Under § 6110(k)(3), a taxpayer may not rely on a TAM issued by the Service for another   
     
taxpayer. In addition, retroactive or non-retroactive treatment to one member of a practice area   
     
directly involved in a letter ruling or TAM does not extend to another member of that same prac-   
     
tice area, and retroactive or non-retroactive treatment to one client of a tax practitioner does not   
     
extend to another client of that same practitioner. The tax liability of each employee covered by   
     
a letter ruling or TAM relating to a pension plan of an employer is directly involved in the letter   
     
ruling or TAM.   
     
     
 SECTION 14. HOW MAY    
     
 RETROACTIVE EFFECT    
     
 BE LIMITED?    
     
     
     
 Request for relief under.01 A taxpayer with respect to whom a TAM is issued, or for whom a TAM request is pend-   
 § 7805(b)    
ing, may request that the appropriate Associate Chief Counsel limit the retroactive effect of any   
     
holding in the TAM or of any subsequent modification or revocation of the TAM. For a pending   
     
request for technical advice, the taxpayer should make the request for relief under § 7805(b) as   
     
part of the initial request for advice. The Associate office will consider a request for relief under   
     
§ 7805(b) made at a later time if the Director determines that there is justification for the delay   
     
in the making of the request. The Director's determination that the delayed request for § 7805 is   
     
not justified cannot be appealed. Requests for relief under § 7805(b) relating to the revocation or   
     
modification of determination letters and letter rulings issued by TE/GE are handled under the   
     
procedures in sections 23 and 29 of Rev. Proc. 2021-4, and section 12 of Rev. Proc. 2021-5, this   
     
Bulletin.   
     
     
 Form of request for relief -.02 During the course of an examination of a taxpayer's return by the field office or during   
 in general    
consideration of the taxpayer's return by the Appeals Area Director, a taxpayer's request to limit   
     
retroactivity must be made in the form of a request for a TAM. This includes recommendations by   
     
a Director that an earlier letter ruling or TAM be modified or revoked. The request must meet the   
     
general requirements of a request for technical advice. It must also: (1) state that it is being made   
     
under § 7805(b); (2) state the relief sought; (3) explain the reasons and arguments in support of   
     
the relief sought; and (4) include any documents bearing on the request. The taxpayer's request   
     
must be submitted to the Director, who should then forward the request to the Associate office for   
     
consideration. If a taxpayer submits a request for relief after the initial TAM request, the taxpayer   
     
must provide justification for having delayed the request. Requests for relief under § 7805(b)   
     
relating to the revocation or modification of determination letters and letter rulings issued by TE/   
     
GE are handled under the procedures in sections 23 and 29 of Rev. Proc. 2021-4, and section 12   
     
of Rev. Proc. 2021-5, this Bulletin.   
     
     
 Form of request for relief.03 A request for relief under § 7805(b) must be made in the form of a request for a letter ruling   
 - continuing transaction    
if: (1) a TAM addressing a continuing transaction is modified or revoked by later published guid-   
 before examination of    
ance; and (2) the request for relief is submitted before an examination has begun covering the tax   
 return    
period(s) for which relief is sought. The requirements for a letter ruling request are given in Rev.   
     
Proc. 2021-1 (this Bulletin).   
     
     
 Taxpayer's right to a.04 When a request for a TAM concerns only the application of § 7805(b), the taxpayer has the   
 conference    
right to a conference with the Associate office in accordance with the provisions of section 9 of   
     
this revenue procedure. If the request for application of § 7805(b) is included in the request for a   
     
TAM on the substantive issues or is made before the taxpayer conference on the substantive is-   
     
sues, the § 7805(b) issues will be discussed at the taxpayer's one conference of right. If the request   
     
for the application of § 7805(b) is made as part of a pending TAM request after a taxpayer confer-   
     
ence has been held on the substantive issues and the Director determines that there is justification   
     
for having delayed the request, then the taxpayer will have the right to a taxpayer conference con-   
     
cerning the application of § 7805(b), with the conference limited to discussion of this issue only.   
     
     
 Reconsideration of request.05 When a TAM grants a taxpayer relief under § 7805(b), the Director may not request recon-   
 for relief under § 7805(b)    
sideration of the § 7805(b) issue unless the Director determines there has been a misstatement or   
     
omission of controlling facts by the taxpayer in its request for § 7805(b) relief.   
     
     
 SECTION 15.    
  There are no significant changes from Rev. Proc. 2020-2.   
 SIGNIFICANT CHANGES    
     
 MADE TO REV. PROC.    
     
 2020-2    
     
     
     
 SECTION 16. EFFECT ON    
  Rev. Proc. 2020-2, 2020-1 I.R.B. 106, is superseded.   
 OTHER DOCUMENTS    
     
     
     
 SECTION 17. EFFECTIVE    
  This revenue procedure is effective January 4, 2021.   
 DATE    
     
     
     
 DRAFTING    
  The principal author of this revenue procedure is Taylor H. Huse of the Office of Associate   
 INFORMATION    
Chief Counsel (Procedure and Administration). For further information regarding this revenue   
     
procedure for matters under the jurisdiction of:   
     
     
     
  (1) the Associate Chief Counsel (Corporate), contact T. Ian. Russell or Jean Broderick at (202)   
     
317-3181 (not a toll-free call);   
     
     
     
  (2) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown   
     
at (202) 317-4423 (not a toll-free call);   
     
     
     
  (3) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at   
     
(202) 317-7002 (not a toll-free call);   
     
     
     
  (4) the Associate Chief Counsel (Passthroughs and Special Industries), contact Anthony Mc-   
     
Quillen at (202) 317-6850 (not a toll-free call);   
     
     
     
  (5) the Associate Chief Counsel (Procedure and Administration), contact Jennifer Auchterlonie   
     
at (202) 317-3400 (not a toll-free call);   
     
     
     
  (6) the Associate Chief Counsel (Employee Benefits,  Exempt Organizations, and Employment   
     
Taxes), contact Michael B. Blumenfeld at (202) 317-6000 (not a toll-free call);   
     
     
     
  (7) the Associate Chief Counsel (International), contact Nancy Galib at (202) 317-3800 (not a   
     
toll-free call);   
     
  (8) the Commissioner (Large Business & International Division), contact Shirley S. Lee at   
(202) 317-3152 (not a toll-free call);   
     
  (9) the Commissioner (Small Business/Self-Employed Division), contact Charles Hall at (240)   
613-6353 (not a toll-free call);   
     
  (10) the Commissioner (Wage and Investment Division), contact Geoffrey Gerbore at (631)   
977-3210 (not a toll-free call); or   
     
  (11) the Office of Appeals, contact Mark K. Wesner at (602) 636-9571 (not a toll-free call).