Ezel / IRS Rulings / 202346010
Chief Counsel Advice 202346010 Released November 17, 2023 Advice

Appeals should route TAM requests through field counsel

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This page covers one taxpayer's ruling from 2023, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel explained how Appeals should request a Technical Advice Memorandum. Appeals should begin with the local field counsel office rather than contact the National Office directly. The procedure does not change depending on whether a matter is docketed. Under Revenue Procedure 2022-2, Appeals coordinates the request with field counsel, and field counsel submits it to the appropriate Associate office.

Ruling snapshot

  • Question: Must Appeals contact the National Office directly to request a Technical Advice Memorandum?
  • Outcome: Advice given, route the request through field counsel
  • Key authorities: Rev. Proc. 2022-2, § 7.07; IRM 8.6.3.2

Full text (IRS public release)

 ID:         CCA_2022051212441013                       [Third Party Communication:

 UILC:       7803.00-00                                 Date of Communication: Month DD, YYYY]

Number: 202346010
Release Date: 11/17/2023
From: ------------------
Sent: Thursday, May 12, 2022 12:44:10 PM
To: ----------------
Cc: -------------------------------------------------
Bcc:
Subject: TAM Request Procedures


Good morning,

This is in response to your question regarding the procedure for requesting Technical
Advice Memoranda.

No, Appeals does not need to contact the National Office directly when seeking a
Technical Advice Memorandum (TAM), indeed it should start with the local field counsel
office instead. There is no “non-docketed” versus “docketed” distinction that Appeals
should be making when it looks to the source of where to obtain its legal advice.

Rev. Proc. 2022-2 sets forth guidance on TAM procedures. Appeals must coordinate
requests for TAMs with field counsel. See Rev. Proc. 2022-2. The field counsel with
whom the TAM request was coordinated is responsible for submitting the request to the
Associate office. Rev. Proc. 2022-2 section 7.07. The procedures for requesting a TAM
under Rev. Proc. 2022-2 are also discussed in IRM 8.6.3.2, Request for a Technical
Advice Memorandum (TAM).

Please let me know if you have any further questions. Thank you.

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