CCA 200931050: SBSE technical-advice denial review process

Plain-English summary

Chief Counsel advised that an SBSE denial of technical advice is appealed to the SBSE territory manager under section 5.03 of Rev. Proc. 2009-2. There is no further appeal from that review, but if the taxpayer disagrees with the territory manager's denial, the decision is reviewed by the Examination Area Director. The Area Director reviews the written record, may consult the Associate Chief Counsel office handling the memorandum, and does not hold a conference with the taxpayer or representative.

Ruling snapshot

• Question: How is an SBSE denial of technical advice reviewed?
• Outcome: Advice given
• Key authorities: Rev. Proc. 2009-2, sections 5.03 and 5.04

Full text (IRS public release)

ID: CCA_2009061114583335 Number: 200931050
Release Date: 7/31/2009
Office: ----------
UILC: 7805.00-00

From: ----------------------
Sent: Thursday, June 11, 2009 2:58:35 PM
To: --------------------------
Cc: --------------------
Subject: TAM denials

Per our conversation, the review of an SBSE denial of Technical Advice is appealed to the territory manager SBSE (Section 5.03 of Rev. Proc. 2009-2). There is no further appeal, but if the taxpayer disagrees with a denial of Tech Advice by the territory manager, the territory manager's decision is reviewed by the Examination Area Director. The Area Director bases his or her review solely on the written record. There is no conference with the taxpayer or the taxpayer's rep. The Area Director may consult with the Associate Chief Counsel office who would handle the TAM but does not have to do so (Sec 5.04 of RP 2009-2). There is no further review beyond this point.