Source: https://www.irs.gov/irb/2017-01_IRB/ar08.html
Timestamp: 2017-05-23 08:50:48
Document Index: 150859786

Matched Legal Cases: ['§ 401', 'art 4', '§ 7805', '§ 7805', '§ 103', '§ 401', 'art 4', '§ 301', '§ 505', '§ 267', '§ 1504', '§ 7805', '§ 4975', '§ 406', '§ 401', '§ 404', '§ 6110', '§ 6110', '§ 6110', '§ 6104', '§ 501', '§ 501', '§ 501', '§ 527', '§ 501', '§ 527', '§ 6104', '§\n401', '§ 403', '§ 408', '§ 408', '§ 501', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 6104', '§ 6110', '§ 301', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 6110', '§ 103', '§ 7805', '§ 7805', '§ 7805', '§ 7805', '§ 7805', '§ 7805', '§ 6110', '§ 6104', '§ 7805', '§ 6104']

Internal Revenue Bulletin - January 3, 2017 - Rev. Proc. 2017–2
Internal Revenue Bulletin: 2017-1 January 3, 2017 Rev. Proc. 2017–2
Taxpayer participation Areas of mandatory technical advice on employee plans matters .04 Regarding qualified retirement plan matters, a request for
a TAM is required in cases concerning (1) proposed adverse letters or proposed revocation letters on collectively bargained
plans or (2) plans for which the Service is proposing to issue a revocation letter because of certain 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 (ERISA).
Basis for requests by Exempt Organizations Rulings & Agreements .05 The circumstances in which Exempt Organizations Determinations
should seek technical advice in the course of processing applications for tax exemption are described in Rev. Proc. 2017–5,
this Bulletin, section 3.03. Technical advice may also be requested by Exempt Organizations 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, Exempt Organizations Examinations proposes to revoke or modify a letter recognizing tax-exempt status
Request for relief under § 7805(b) relating to matters handled by TEGE
Taxpayer may request referral for technical advice
Appeal of field office denial of TAM referral request The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds Manager, Field Operations may be reviewed
Transmittal Form 4463, Request for Technical Advice All supporting and additional documents
SECTION 15. SIGNIFICANT CHANGES MADE TO REV. PROC. 2016–2
.03 Appeals officer
.04 Taxpayer
.05 Associate office
.06 Field office
.07 Field counsel
.04 Areas of mandatory technical advice on employee plans matters
.07 Request for relief under § 7805(b) relating to matters handled by TEGE
.02 Taxpayer may request referral for technical advice
.03 Appeal of field office denial of TAM referral request
.10 New issues may be raised at pre- submission conference
.11 Power of attorney
.03 Opportunity for field counsel review
.04 Copy of preliminary TAM to field office and field counsel
.05 Routing of reply
.06 Copy of final TAM to field counsel and Division Counsel
.07 Reconsideration
.08 Discussing contents with the taxpayer
.09 Section 6110
procedure explains when and how an Associate office provides 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. 2016–2
annually as the second revenue procedure of the year, but it may be modified, amplified, or clarified during the year.
.01 The term “operating division” means (1) the Large Business & International Division (LB&I); (2) the Small Business/Self-Employed
.02 The term “Director” means (1) 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
Compliance, 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, Federal, State & Local Governments; (10) the Director, Tax Exempt Bonds; (11) the Director, Indian Tribal
Governments; (12) the Appeals Area Director; (13) the Appeals Director, Technical Guidance; (14) the Appeals Director, International
Operations; or (15) any official to whom the authority normally exercised by a Director has properly been delegated.
.03 The term “Appeals officer” means the Appeals officer assigned to the taxpayer’s case and can include an Appeals Team Case
.04 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 under § 103, and issuers of other bonds that provide a tax subsidy.
.05 The term “Associate office” means (1) the Office of Associate Chief Counsel (Corporate); (2) the Office of Associate Chief
.06 The term “field office” means personnel in any examination or Appeals office. For qualified retirement plan and exempt
.07 The term “field counsel” means any attorney assigned to the Division Counsel for an operating division who is not a member
the Internal Revenue Service (Service). 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. 2017–4 or 2017–5). 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-exempt 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 processed under this revenue procedure.
.02 The field office may request a TAM on an issue in any tax period, even if a TAM was requested and furnished for the same
or similar issue for another tax period. The field office may 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 failure to participate in stages identified as “material,” however,
will constitute waiver of the taxpayer’s right to the taxpayer conference described in section 9.
Areas of mandatory technical advice on employee plans matters .04 Regarding qualified retirement plan matters, a request for a TAM is required in cases concerning (1) proposed adverse
letters or proposed revocation letters on collectively bargained plans or (2) plans for which the Service is proposing to
issue a revocation letter because of certain 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 (ERISA).
Basis for requests by Exempt Organizations Rulings & Agreements .05 The circumstances in which Exempt Organizations Determinations should seek technical advice in the course of processing
applications for tax exemption are described in Rev. Proc. 2017–5, this Bulletin, section 3.03. Technical advice may also
be requested by Exempt Organizations 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, Exempt Organizations Examinations
proposes to revoke or modify a letter recognizing tax-exempt status issued by the Service.
.01 The procedures for obtaining technical advice that apply to Federal alcohol, tobacco, and 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.
.02 Employment status determination letters issued pursuant to section 12.04 of Rev. Proc. 2017–1, of this Bulletin, are not
under Rev. Proc. 2017–1, of this Bulletin, and the payment of the applicable user fee is determined under Appendix A of Rev.
Proc. 2017–1. However, a request under § 301.9100 related to recharacterization of a Roth IRA should be submitted under Rev.
Proc. 2017–4 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 2017–5, this Bulletin.
.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 (including, but not limited
to, section 6.10 of Rev. Proc. 2017–1, Notice 2010–33, and I.R.M. 4.10.12.1.1, Frivolous Arguments).
.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.
.06 The Associate Chief Counsel (Procedure and Administration) will not issue technical advice 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.
.07 Requests for relief under § 7805(b) relating to the revocation or modification of determination letters or letter rulings
issued by TE/GE are handled in accordance with the procedures in sections 23 and 29 of Rev. Proc. 2017–4, and section 12 of
Rev. Proc. 2017–5, this Bulletin.
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 (Tax Exempt and Government Entities) for a case with either an unagreed 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
.02 While a case is under the jurisdiction of a Director, a taxpayer may request that the field 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 of TAM referral request .03 The taxpayer may appeal the field office’s denial of the taxpayer’s request for referral by submitting to the field office,
within 30 calendar days after notification that the request was denied, 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, the LB&I Territory Manager, or the Tax Exempt Bonds
Manager, Field Operations. Decisions on any extensions by the Director, the LB&I Territory Manager, or in the case of Tax
Exempt Bonds, the Manager, Field Operations, are final and may not be appealed.
or in the case of Tax Exempt Bonds, the Manager, Field Operations, for decision. The Director, the LB&I Territory Manager,
or in the case of Tax Exempt Bonds, the Manager, Field Operations, 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, the LB&I Territory Manager, or in the case of Tax Exempt Bonds,
the Manager, Field Operations, 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).
.04 The taxpayer may not appeal the decision of the Director, the LB&I Territory Manager, or in the case of Tax Exempt Bonds,
the Manager, Field Operations, not to request a TAM. If the taxpayer does not agree with the proposed denial, all data on
the issue for which a TAM has been sought, including the taxpayer’s 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
& Compliance Services, W&I; the Director, Federal, State & Local Governments; the Director, Tax Exempt Bonds; the Director,
Indian Tribal Governments; the Appeals Director, Tax Policy and Procedure (Exam); or the Commissioner, Tax Exempt and Government
Entities Division (who will review the proposed denial through the Director, Employee Plans; the Director, Exempt Organizations;
or, if appropriate, the Appeals Director, Tax Policy and Procedure (Exam)). 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 interests). 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.
.02 Pre-submission conferences are mandatory because they promote expeditious processing of 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.
a reasonable period of time, the conference may be scheduled without the taxpayer’s statements.
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
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,
Avoidance Transactions (ATAT) Examination, SB/SE, 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 Appeals 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
.05 The request for a pre-submission conference and pre-submission materials should be electronically 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.
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 following address to avoid any delays in regular mail:
.06 After the pre-submission materials have been received, the Associate office responsible for conducting the pre-submission
.09 Any discussion of substantive issues at a pre-submission conference is advisory only, is not binding on the Service in
general or on the Office of Chief Counsel in particular, and cannot be relied upon as a basis for obtaining retroactive relief
.10 During the pre-submission conference, the Associate office may raise new issues in addition to those submitted by the
field office and the taxpayer.
.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 signing 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 authenticity is not reasonably
The taxpayer’s authorized representative, as described in section 7.01(13) of Rev. Proc. 2017–1, 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 taxpayer’s representative is not in compliance with Circular 230, the Service will bring
the matter to the attention of the Office of Professional Responsibility.
.01 The field office submits the request for technical advice. Every request for technical advice must include a memorandum
that describes the facts, issues, applicable law, and arguments supporting 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 include 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 explanation of the taxpayer’s position, discussing any relevant legal authority,
including legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures, or announcements
supporting the taxpayer’s position. The memorandum must also include a similar explanation 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 arguments 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 explanation of
the taxpayer’s position, including a discussion of any relevant legal authority.
.02 If the subject matter of the request involves a transaction among multiple taxpayers, the 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.
statutes, regulations, administrative pronouncements, and any other relevant legal authority. The documents submitted must
be in the official language of the country involved and must be copied from an official publication of the foreign government
or another 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 decisions, 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.
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 English 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
qualifications 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.
.05 Except as provided below, every request for technical advice must separately include a statement of proposed deletions
from public inspection (deletion statement). The text of TAMs 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, addresses, 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 documents 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 deletion 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 an application filed with respect to: (1) 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.
counsel and sends it to the taxpayer by mail or fax transmission. The taxpayer then will have 10 calendar days from the date
A taxpayer who needs more than 10 calendar days must submit a written request for an extension of time, subject to the approval
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 accompanying 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 complete.” This declaration must be signed in accordance with the requirements in section 7.01(15)(b) of Rev. Proc. 2017–1.
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.
Transmittal Form 4463, Request for Technical Advice .07 The field counsel with whom the TAM request was coordinated must use Form 4463, Request for Technical Advice Memorandum, for submitting a request for a TAM through TSS4510 to the Associate office. While the field office is responsible for preparing
the accompanying documents should also be submitted to the TSS4510 email address, followed by hard copies upon the request
of the assigned Associate office.
at 855-592-8976 or by express mail or private delivery service to the following address to avoid any delays in regular mail:
office must advise Appeals Policy that a request has been submitted by accessing the Tax Policy and Procedure I SharePoint
site and selecting “Enter New Question.” The field office will include “Attn: TAM Requested” in the subject line of the submission.
After an analyst responds to the submission, the field office will send a copy of the TAM request to the analyst by encrypted
e-mail (no paper copy to follow).
Associate office attorney and reviewer. The Associate office attorney determines whether the request meets all procedural
in a TAM. Unless otherwise indicated, all references in this section to the Associate office or Associate office attorney
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 practice 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 Operating 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.
to discuss any deficiencies in the request and will work with the field office and field counsel to correct them.
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 resubmitted 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.
referred to another Associate office for assistance and provide points of contact.
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 taxpayer’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
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 recipient 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.
Only an Associate Chief Counsel may determine whether to grant or deny the request for an extension. Except in rare and unusual
circumstances, 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.
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
conclusion can be reached, the Associate 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.
its right to a taxpayer conference, the taxpayer will be informed of the time and place of the 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.
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.
.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
branch chief, will participate in the conference. The conference is the taxpayer conference for each subject discussed.
.05 After the taxpayer conference, the Service will offer the taxpayer an additional conference only if an adverse holding
is proposed on a new issue or on the same issue but on grounds different 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.
.06 In order to ensure that the taxpayer conference is productive, the taxpayer should make a reasonable effort to supply
all information, documents, and arguments in writing well before the 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 information 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.
.08 At the end of the taxpayer conference, no commitment will be made about the conclusion that the Service will finally adopt
.09 No tape, stenographic, or other verbatim recording of a taxpayer conference may be made by any party.
taxpayer by name, address, identification number, and tax period(s) involved. 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 submitted 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.
.03 The Associate office attorney will inform field counsel regarding the Associate office’s final 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.
.04 After field counsel is given a reasonable opportunity to review the Associate office’s final conclusions, the Associate
.05 A TAM is generally addressed to the field office that requested it. In the case of issues arising within the jurisdiction
of the Director, Tax Exempt Bonds; 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 uploaded to the Intake List for Case Support Requests on the Appeals Account & Processing Support SharePoint site using
Request Type “TPP: TAM Coordinator” on the intake request.
.06 The Associate office will provide a copy of the final TAM to the individual field counsel attorney who assisted the field
office in submitting the request and to that attorney’s Associate Area 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.
.07 Requests for reconsideration may be submitted by the field office, or in the case of bonds under the jurisdiction of the
as possible. The Associate office may request further submissions 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.
.08 The Associate office will not discuss the specific contents of the TAM with the taxpayer until after the field office
has provided a copy of the TAM to the taxpayer.
.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, accompanying 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).
.10 After a TAM is sent to the field office (or, for Tax Exempt Bonds, Employee Plans, and Exempt 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 taxpayer 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.
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).
.12 The provisions of this revenue procedure about referring issues upon the taxpayer’s request, telling the taxpayer about
the referral of issues, giving the taxpayer a copy of the arguments submitted, 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
.02 Acknowledgment of the withdrawal of a request submitted by a Director should be sent to the appropriate Director, with
a copy to the TAM coordinator. For a withdrawal of a request submitted by Appeals, upload an electronic copy to the Intake
List for Case Support Requests on the Appeals Account & Processing Support SharePoint site using Request Type “TPP: TAM Coordinator”
on the intake request.
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.
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.
ruling (PLR). Rev. Proc. 2017–1, section 11.03 with respect to revocation or modification of PLRs. Generally, a TAM that revokes
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.
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 practice 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.
.01 A taxpayer with respect to whom a TAM is issued, or for whom a TAM request is pending, may request that the appropriate
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. 2017–4, and section 12 of Rev. Proc. 2017–5, this Bulletin.
an examination has begun covering the tax period(s) for which relief is sought. The requirements for a letter ruling request
are given in Rev. Proc. 2017–1 (this Bulletin).
of § 7805(b) is included in the request for a TAM on the substantive issues or is made before the taxpayer conference on the
application of § 7805(b) is made as part of a pending TAM request after a taxpayer conference 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 concerning the application of § 7805(b), with the conference limited to discussion of this
Rev. Proc. 2017–2 contains a number of clarifying and organizational changes that update the procedures without making any
significant change to the procedures of Rev. Proc. 2016–2.
Section 7.06 was amended to allow a taxpayer 10 calendar days to respond to a field office memorandum.
Section 4.07 was added and section 14.01 was amended to reflect that 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. 2017–4, and section 12 of Rev. Proc. 2017–5.
Rev. Proc. 2016–2, 2016–1 I.R.B. 102, is superseded.
The principal author of this revenue procedure is Melissa A. Jarboe of the Office of Associate Chief Counsel (Procedure and
(3) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at (202) 317-7002 (not a toll-free
(4) the Associate Chief Counsel (Passthroughs and Special Industries), contact Anthony McQuillen at (202) 317-5260 (not a
toll-free call);
(5) the Associate Chief Counsel (Procedure and Administration), contact Charles Hall at (202) 317-3400 (not a toll-free call);
(6) the Associate Chief Counsel (Tax Exempt and Government Entities), contact Michael B. Blumenfeld at (202) 317-6000 (not
(7) the Associate Chief Counsel (International), contact Nancy Galib at (202) 317-3800 (not a toll-free call);
(11) the Office of Appeals, contact Andrew J. Waters at (720) 956-4516 (not a toll-free call).
References are to sections in Rev. Proc. 2017–2
— initial processing of TAM request
— taxpayer request for extension of time to send.................................
— where to send...................................................................................
— after taxpayer conference
— proposed deletions under § 6110
7.05, 10.09
— offered
— Appeals officer
— field office
— field counse
— frivolous issue
— contents of TAM
— substantive issues at pre-submission conference
— tentative conclusion in TAM
— application of § 6104
— mandatory technical advice on employee plans matters..................
— requests by Exempt Organizations Rulings & Agreements..............
— request for relief under § 7805(b) for matters handled by TEGE.....
— to appeal decision not to request a TAM
— to disagree with statement of facts in technical advice request
— to schedule conference
— to submit additional information requested by Associate office in initial processing of TAM
— to submit additional information after conference
— required when no factual agreement
— required with additional information
— deletion statement required
— exception when § 6104 applies
— notice of intention to disclose
— protesting deletions not made
— request to limit retroactivity
— format of request
— right to conference
— consequences of failure to participate in material stage
— Memorandum of issues, facts, law, and arguments
— Statement proposing information to be deleted from public inspection
— Transmittal Form 4463
— information required prior to pre-submission conference
— request for referral for a TAM