National office may provide views .02 When a request for a TAM or a TEAM is withdrawn, the national office may send its views to the director or the area director, appeals when acknowledging the withdrawal request. This memorandum may constitute Chief Counsel Advice, as defined in § 6110(i), subject to public inspection under § 6110. In an appeals case, acknowledgment of the withdrawal request should be sent to the appropriate area office, through the Director, Appeals Field Technical Services, C:AP. In appropriate cases, the subject matter may be published as a revenue ruling or as a revenue procedure. SECTION 18. HOW ARE In general, the requirements in this section apply in scheduling a TEAM conference, except for the modifications set forth below in section 19 of this revenue procedure. a If requested, offered to the taxpayer when adverse TAM proposed .01 If, after the TAM or TEAM request is analyzed, it appears that a TAM or TEAM adverse to the taxpayer will be given, and if a conference has been requested, the taxpayer will be informed, by telephone if possible, of the time and place of the conference. a Normally held within 21 calendar days of contact with the taxpayer a .02 The conference for a TAM must be held within 21 calendar days after the taxpayer is contacted. See section 19.01 of this revenue procedure for the timing of a conference for a TEAM. If conferences are being arranged for more than one request for a TAM or a TEAM for the same taxpayer, they will be scheduled to cause the least inconvenience to the taxpayer. The national office will notify the examining officer or appeals officer of the scheduled conference and will offer the examining officer or appeals officer the opportunity to participate in the conference. The Industry Director, LMSB; the Director, Field Compliance, SB/SE; the Director, Compliance, W&I; the Director, International, LMSB; the Director, Federal, State & Local Governments; the Director, Tax Exempt Bonds; the Director, Indian Tribal Governments; the Director, Appeals Field Technical Services; or the area director, appeals may designate other Service representatives to participate in the conference in lieu of, or in addition to, the examining officer or appeals officer. 21-day period will be extended if justified and approved .03 An extension of the 21-day period in the case of a TAM will be granted only if the taxpayer justifies it in writing and the associate chief counsel of the office to which the case is assigned approves the request. No extension will be granted without the approval of the associate chief counsel. Except in rare and unusual circumstances, the national office will not agree to an extension of more than 10 working days beyond the end of the 21-day period. The taxpayer's request for extension must be submitted before the end of the 21-day period, and should be submitted sufficiently before the end of this period to allow the national office to consider, and either approve or deny, the request before the end of the 21day period. If unusual circumstances near the end of the 21-day period make a timely written request impractical, the national office should be told orally before the end of the period about the problem. The written request for extension must be submitted to the national office promptly after the oral request. The taxpayer will be told promptly by telephone (and later in writing) of the approval or denial of a requested extension. Denial of extension cannot be appealed .04 There is no right to appeal the denial of a request for extension. If the national office is not advised of problems with meeting the 21-day period or if the written request is not sent promptly after the national office is notified of problems with meeting the 21-day period, the case will be processed on the basis of the existing record. Entitled to one conference of right .05 A taxpayer is entitled by right to only one conference with the national office unless one of the circumstances discussed in section 18.09 of this revenue procedure exists. This conference is normally held at the branch level and a person who has authority to sign the transmittal memorandum (discussed in section 21.14 of this revenue procedure) in his or her own name or on behalf of the branch chief will participate. When more than one branch has taken an adverse position on an issue in the request or when the position ultimately adopted by one branch will affect another branch’s determina Sec. 18.05 tion, 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. If more than one subject is discussed at the conference, the discussion will constitute a conference for each subject. To have a thorough and informed discussion of the issues, the conference usually will be held after the branch has had an opportunity to study the case. The taxpayer may request that the conference of right be held earlier in the consideration of the case than the Service would ordinarily designate. The taxpayer has no right to appeal the action of a branch to an associate chief counsel, or to any other Service official. But see section 18.09 of this revenue procedure for situations in which the Service may offer additional conferences. Conference may not be taped .06 Because conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference may be made by any party. If requested and approved, conference will be delayed to address a request for relief under $ 7805(b) .07 In the event of a tentatively adverse determination, the taxpayer may request, in writing, a delay of the conference so that the taxpayer can prepare and submit a brief requesting relief under $ 7805(b) (regarding limitation of retroactive effect, discussed in section 24 of this revenue procedure). The associate chief counsel of the office to which the case is assigned will determine whether to grant or deny the request for delaying the conference. If such request is granted, the Service will schedule a conference on the tentatively adverse decision and the 7805(b) relief request within 10 calendar days of receiving the taxpayer's § 7805(b) request. There is no right to appeal the denial of a request to delay the conference. See section 24.04 of this revenue procedure for the conference procedures if the $ 7805(b) request is made after the conference on the substantive issues has been held. Service makes tentative recommendations .08 The senior Service representative at the conference ensures that the taxpayer has full opportunity to present views on all the issues in question. The Service representatives explain the tentative decision on the substantive issues. If the taxpayer requests relief under $ 7805(b), the Service representatives will discuss the tentative recommendation concerning the request for relief and the reason for the tentative recommendation. No commitment will be made as to the conclusion that the Service will finally adopt regarding the outcome of the § 7805(b) issue or on any other issue discussed. Additional conferences may be offered .09 In the case of a TAM, the Service will offer the taxpayer an additional conference if, after the conference of right, 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. In the case of a TEAM, once the conference of right is held, no further conferences will be offered. When a proposed holding is reversed 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 reversal is based were discussed at the conference of right. The limitation on the number of conferences to which a taxpayer is entitled does not prevent the national office from inviting a taxpayer to participate in additional conferences, including conferences with an official higher than the branch level, if national office personnel think they are necessary. Such conferences are not offered as a matter of course simply because the branch has reached an adverse decision. In general, conferences with higher level officials are offered only if the Service determines that the case presents significant issues of tax policy or tax administration and that the consideration of these issues would be enhanced by additional conferences with the taxpayer. In accordance with section 18.02 of this revenue procedure, exam or appeals personnel will be offered the opportunity to participate in any additional taxpayer conference, includ Sec. 18.05 ing a conference with an official higher than the branch level. Section 18.02 of this revenue procedure also provides that other Service representatives are allowed to participate in the conference. Additional information submitted after the conference .10 In the case of a TAM, within 21 calendar days after the conference, the taxpayer must furnish to the national office any additional data, lines of reasoning, precedents, etc., that the taxpayer proposed and discussed at the conference but did not previously or adequately present in writing. This additional information must be submitted by letter with a penalties of perjury statement in the form described in section 21.11(2) of this revenue procedure. See section 19.05 of this revenue procedure for the procedures for submitting additional information after a TEAM conference. For TAMs and TEAMs, the taxpayer must also send a copy of the additional information to the director or the area director, appeals for comment. Any comments by the director or the area director, appeals must be furnished promptly to the appropriate branch in the national office. If the director or the area director, appeals does not have any comments, he or she must notify the branch representative promptly. If the additional information has a significant impact on the facts in the request for a TAM or a TEAM, the national office will ask the director or the area director, appeals for comment on the facts contained in the additional information submitted. The director or the area director, appeals will give the additional information prompt attention. In the case of a TAM, if the additional information is not received within 21 calendar days, the TAM will be issued on the basis of the existing record. As discussed in section 19.05 of this revenue procedure, in the case of a TEAM, if the additional information is not received within 15 calendar days, the TEAM will be issued on the basis of the existing record. An extension of the 21-day period for TAMs may be granted only if the taxpayer justifies it in writing and the associate chief counsel of the office to which the case is assigned approves the extension. Such extension will not be routinely granted. The procedures for requesting an extension of the 21-day period and notifying the taxpayer of the Service's decision are the same as those in section 18.03 of this revenue procedure. As discussed in section 19.05 of this revenue procedure, there is no extension of the 15-day period for TEAMs. May schedule a conference to be held by telephone .11 Taxpayers may request that their TAM conference of right be held by telephone. This request may occur, for example, when a taxpayer wants a conference of right but believes that the issue involved does not warrant incurring the expense of traveling to Washington, D.C. If the request is approved, the taxpayer will be advised when to call the Service representatives (not a toll-free call). As discussed in section 19.02 of this revenue procedure, TEAM conferences of right are normally conducted by telephone. In accordance with section 18.02 of this revenue procedure, the examining officer or appeals officer will be offered the opportunity to participate in the TAM or TEAM telephone conference. Section 18.02 of this revenue procedure also provides that other Service representatives are allowed to participate in the conference. SECTION 19. HOW ARE In general, the procedures set forth in section 18 of this revenue procedure regarding conferences for TAMs apply to conferences for TEAMs, with the following modifications: Held within 30 calendar days of receipt of request .01 Within 20 calendar days of receipt of the TEAM request, or, if later, within 5 calendar days after receiving additional information requested pursuant to section 21.11 of this revenue procedure, the assigned branch in the national office will analyze the facts and offer the taxpayer and the field a conference of right, which will be scheduled for a date within 10 calendar days of the date of the offer for the conference. No extension of the 10-day period will be allowed. a a Sec. 19.01 Normally conducted by telephone .02 The conference will be conducted by telephone, unless the taxpayer or the field requests that the conference be held in-person. In no event will the conference be delayed to provide an in-person conference rather than a telephone conference. Held at the branch level .03 The conference will be held at the branch level and an individual with the authority to sign the transmittal memorandum (discussed in section 21.14 of this revenue procedure) in his or her own name or on behalf of the branch chief will participate. No additional conferences are offered .04 Once the conference of right is held, no further conferences will be offered. Additional information submitted after the conference .05 Following the conference, the taxpayer and the field will have 15 calendar days to provide any supplemental materials. No extension of the 15-day period will be allowed. The TEAM will be issued no later than 15 calendar days after the expiration of the 15-day period for supplemental materials. If the taxpayer provides any supplemental materials, the materials 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 the information, and such facts are true, correct, and complete.” This declaration must be signed in accordance with the requirements in section 8.01(15)(b) of Rev. Proc. 2003–1. SECTION 20. HOW IS STATUS Taxpayer or the taxpayer's authorized representative may request status of a TAM or a TEAM from the field or area office .01 The taxpayer or the taxpayer's authorized representative may obtain information on the status of the request for a TAM or a TEAM by contacting the field or area office that requested the advice. See section 21.09 of this revenue procedure concerning the time for discussing the tentative conclusion with the taxpayer or the taxpayer's representative. See section 22.02 of this revenue procedure regarding discussions of the contents of the TAM or TEAM with the taxpayer or the taxpayer's representative. National office will give status reports on TAMs and TEAMs to the director or area director, appeals .02 The branch representative or reviewer assigned to the TAM or TEAM request will give status updates on the request once a month to the director or the area director, appeals. In addition, a director or an area director, appeals may get current information on the status of the request for a TAM or a TEAM by calling the national office attorney or reviewer assigned to the request for a TAM or a TEAM. See section 21.10 of this revenue procedure about discussing the final conclusions with the field or area office. Further, the director or the area director, appeals will be notified at the time the TAM or the TEAM is mailed. SECTION 21. HOW DOES Delegates authority to branch chiefs and other reviewers .01 The branch chiefs and other reviewers in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (International), the Office of Associate Chief Counsel (Passthroughs and Special Industries), the Office of Associate Chief Counsel (Procedure and Administration), and the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) have largely been delegated the authority to issue TAMs and TEAMs on issues under their jurisdiction. Sec. 19.02 Determines whether request has been properly made .02 A request for a TAM or a TEAM generally is given priority and processed expeditiously. As soon as the request for a TAM or a TEAM is assigned, the branch representative analyzes the file to see whether it meets all requirements of sections 7, 8, 9, and 12 of this revenue procedure. If the request does not comply with the requirements of section 12.02 of this revenue procedure relating to the deletions statement, the Service will follow the procedure in the last paragraph of section 14.06 of this revenue procedure. Contacts the field or area office to discuss issues .03 Usually, within 21 calendar days after the assigned branch of the national office receives the request for a TAM, a representative of the branch contacts the field or area office to discuss the procedural and substantive issues in the request that come within the branch’s jurisdiction. In the case of a TEAM, a representative of the assigned branch of the national office telephones the field or area office within 5 calendar days after the branch receives the request for a TEAM. Informs the field or area office if any matters in the request have been referred to another branch or office .04 If the TAM request concerns matters within the jurisdiction of more than one branch or office, a representative of the branch that received the original TAM request informs the field or area office within 21 calendar days of receiving the request that (1) the matters within the jurisdiction of another branch or office have been referred to the other branch or office for consideration; and (2) a representative of the other branch or office will contact the field or area office about the TAM request within 21 calendar days after receiving it in accordance with section 21.03 of this revenue procedure. If a request for a TEAM involves more than one Associate office, all involved Associate offices should have participated in the pre-submission conference, in which case the notification required by this section will not be necessary. If the Associate office with jurisdiction over a TEAM determines that coordination with another Associate Chief Counsel is required only after receiving the TEAM request, then the notifications described above should be made within 5 calendar days of the receipt of the TEAM. Informs the field or area office if additional information is needed .05 The branch representative will inform the field or area office that the case is being returned if substantial additional information is required to resolve an issue. Cases should also be returned if major procedural problems cannot be resolved by telephone. The field or area office should promptly notify the taxpayer of the decision to return the case and the reason(s) for such decision. If only minor procedural deficiencies exist, the branch representative will request the additional information in the most expeditious manner without returning the case. In the case of a TAM, within 21 calendar days after receiving the information requested, the branch representative will notify the field or area office of the tentative conclusion and an estimated date by which the TAM will be mailed, or an estimated date when a tentative conclusion will be made. In the case of a TEAM, within 20 calendar days of receipt of the TEAM request, or, if later, within 5 calendar days after receiving the information requested, the branch representative will notify the field or area office of the tentative conclusion and an estimated date by which the TEAM will be mailed, or an estimated date when a tentative conclusion will be made. a Informs the field or area office of the tentative conclusion .06 If all necessary information has been provided, the branch representative informs the field or area office of the tentative conclusion and the estimated date that the TAM or TEAM will be mailed. If a tentative conclusion has not been reached, gives date estimated for tentative conclusion .07 If a tentative conclusion has not been reached because of the complexity of the issue, the branch representative informs the field or area office of the estimated date the tentative conclusion will be made. Sec. 21.07 |