Certain information required to .06 Prior to the scheduled pre-submission conference, the field or area office and the taxpayer should submit to the national office a statement of the pertinent facts (including any facts in dispute); a statement of the issues that the parties would like to discuss; and any legal analysis, authorities, or background documents that the parties believe would facilitate the national office's understanding of the issues to be discussed at the conference. The legal analysis provided for the pre-submission conference need not be as fully developed as the analysis that ultimately will accompany the request for a TAM or a TEAM, but it should allow the national office to become reasonably informed regarding the subject matter prior to the conference. The field or area office or the taxpayer should ensure that the national office receives a copy of any required power of attorney, preferably on Form 2848, Power of Attorney and Declaration of Representative. If the pre-submission conference pertains to a request for a TAM, the pre-submission materials must be received by the assigned branch at least 10 working days prior to the conference. If the pre-submission conference pertains to a request for a TEAM, the pre-submission materials must be received by the assigned branch no later than 5 calendar days before the conference. Failure to timely submit pre-submission materials will result in the case being processed as a TAM rather than a TEAM. a Manner of submitting pre-submission materials .07 If the pre-submission conference pertains to a request for a TAM, the pre-submission materials should be submitted to the appropriate address listed in section 12.03 of this revenue procedure. Alternatively, the field or area office may work with field counsel to submit the required materials via e-mail to the national office as described below. Submission of materials electronically by field counsel will ensure the protection of taxpayer information. If the pre-submission conference pertains to a request for a TEAM, in order to obtain the protection of taxpayer information offered by the Chief Counsel Intranet “firewall,” the presubmission materials must be electronically transmitted by field counsel to the national office attorney assigned to the request for a TEAM. To the extent that supporting materials cannot reasonably be submitted electronically, such materials should be sent by FAX or by express mail or private delivery service to the national office attorney assigned to the request to avoid any delays in regular mail. Pre-submission conference may not be taped .08 Because pre-submission conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference may be made by any party. Discussion of substantive issues is not binding on the Service .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 under the provisions of $ 7805(b). a SECTION 12. WHAT MUST BE In general, the requirements in this section also apply in preparing a TEAM request except for the modifications set forth below in section 13 of this revenue procedure. Statement of issues, facts, law, and arguments; submission of relevant foreign laws and documents in a language other than English; and statement regarding interpretation of an income or estate tax treaty .01 Whether initiated by the taxpayer or by a field or area office, a request for a TAM or a TEAM must include the facts and the issues for which advice is requested; a written statement clearly stating the applicable law and the arguments in support of both the Service’s and the taxpayer's positions on the issue or issues; the information required in sections 12.01(4) and 12.01(5) of this revenue procedure with respect to the submission of relevant foreign laws and documents in a language other than English, if applicable; and the written statement required in section 12.01(6) of this revenue procedure with respect to the interpretation of a substantive provision of an income or estate tax treaty, if applicable. If there is no agreement on the facts, the taxpayer's set of facts must be accompanied by the following declaration: “Under penalties of perjury, I declare that I have examined Sec. 12.01 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. To facilitate prompt action on TAM and TEAM requests, the taxpayer is encouraged to request that, if the Service requests additional information from the taxpayer, the Service do so by telephone or fax. (1) If taxpayer initiates the request for a TAM or a TEAM, taxpayer must submit written statement, copy of relevant foreign laws, and certified English translations of documents in a language other than English. If the taxpayer initiates the request for a TAM or a TEAM, the taxpayer must submit to the examining officer or appeals officer, at the time the taxpayer initiates the request: (a) a written statement (i) stating the facts and the issues; (iii) discussing any relevant statutory provisions, tax treaties, court decisions, regulations, revenue rulings, revenue procedures, notices, or any other authority supporting the taxpayer's position; and (iv) stating the reasons for requesting technical advice; (b) the information required in sections 12.01(4) and 12.01(5) of this revenue procedure with respect to the submission of a copy of relevant foreign laws and certified English translations of documents in a language other than English, if applicable; and (c) the written statement required in section 12.01(6) of this revenue procedure with respect to the interpretation of a substantive provision of an income or estate tax treaty, if applicable. If the examining officer or appeals officer determines that a TAM or a TEAM will be requested, the taxpayer's statement, including the information required in sections 12.01(4), 12.01(5), and 12.01(6) of this revenue procedure, will be forwarded to the national office with the request for a TAM or a TEAM. (2) If the Service initiates the request for a TAM or a TEAM, taxpayer is encouraged to submit written statement, copy of relevant foreign laws, and certified English translations of documents in a language other than English. If the request for a TAM or a TEAM is initiated by a field or area office, the taxpayer is encouraged to submit a written statement explaining the taxpayer's position and discussing relevant statutory provisions, court decisions, regulations, revenue rulings, revenue procedures, notices or any other authority supporting the taxpayer's position. If the taxpayer chooses to submit this statement and information, the taxpayer and the field or area office should determine a mutually agreed date for the submission of the taxpayer's statement and information so that it will be forwarded to the national office with the request for a TAM or a TEAM. Section 14.03 applies with respect to any disagreements with the Service's statement of facts and issues. If the request for a TAM is forwarded to the national office without the taxpayer's statement and information, the field or area office must inform the taxpayer of the date on which the request for a TAM was forwarded to the national office. If the taxpayer chooses to submit the statement and information, the taxpayer must submit the statement and information to the national office within 21 calendar days after the request for a TAM has been forwarded. The taxpayer must also send a copy of the statement and information to the director or the area director, appeals. The procedures for requesting an extension of the 21-day period and receiving approval of such extension are the same as those in section 21.11(3) of this revenue procedure. If the national office does not receive the taxpayer's statement and information within the 21-day period, plus any extensions granted by the associate chief counsel, the national office, at its discretion, may base its advice on the facts provided by the field or area office. (Because taxpayer agreement is required for most TEAMs, a TEAM request should not be submitted without the taxpayer's statement and information.) If the request for a TAM is prepared without cooperation on the part of the taxpayer, the national office will nonetheless process the request, as neither factual agreement nor par Sec. 12.01 ticipation by the taxpayer are required. As discussed in section 11.02 of this revenue procedure, with two exceptions, if the request for a TEAM is prepared without cooperation on the part of the taxpayer, the request will be treated as a request for a TAM. (3) Statement of authorities contrary to taxpayer's position. Whether the request for a TAM or a TEAM is initiated by the taxpayer or by a field or area office, the taxpayer is also encouraged to comment on any legislation (or pending legislation), tax treaties, regulations, revenue rulings, revenue procedures, or court decisions contrary to the taxpayer's position. If the taxpayer determines that there are no contrary authorities, a statement to this effect would be helpful. If the taxpayer does not furnish either contrary authorities or a statement that none exists, the Service, in complex cases or those presenting difficult or novel issues, may request submission of contrary authorities or a statement that none exists. a (4) Relevant parts of all foreign laws. Whether initiated by the taxpayer or by a field or area office, a request for a TAM or a TEAM, and other statements forwarded to the national office with the request, must include a copy of the relevant parts of all foreign laws, including 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, 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. The translation must be: (a) from an official publication of the foreign government or another widely available, generally accepted publication; or (b) a certified English translation submitted in accordance with section 12.01(5) of this revenue procedure. The taxpayer or the field or area office must identify the title and date of publication, including updates, of any widely available, generally accepted publication that it (or its qualified translator) uses as a source for the relevant parts of the foreign law. The taxpayer and the field or area office are encouraged to inform the national office of the implications of any authority believed to interpret the foreign law, such as pending legislation, treaties, court decisions, notices, or administrative decisions. But under section 14.05 of this revenue procedure, the national office may refuse to provide a TAM or a TEAM if the interpretation of a foreign law or foreign document is a material fact. a (5) Standards for acceptability of submissions of documents in a language other than English and certified English translations of laws in a language other than English. Whether initiated by the taxpayer or by a field or area office, a request for a TAM or a TEAM, and other statements forwarded to the national office with the request, must include an accurate and complete certified English translation of the relevant parts of all contracts, wills, deeds, agreements, instruments, trust documents, proposed disclaimers, or other documents in a language other than English. If the taxpayer or the field or area 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, 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: (a) a statement that the translation submitted is a true and accurate translation of the foreign language document or law; (b) a statement as to the attestant's qualifications as a translator and as to that attestant's qualifications and knowledge regarding federal tax matters; and (c) the attestant's name and address. (6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty. Whether initiated by the taxpayer or by a field or area office, a request for a TAM or a TEAM involving the interpretation of a substantive provision of an income or estate tax treaty must include a written statement regarding whether (a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the 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), or any predecessor; Sec. 12.01(6) (b) 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 (c) 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 information to be deleted from public inspection .02 The text of TAMs and TEAMs are open to public inspection under § 6110(a). The Service deletes certain information from the text before it is made available for inspection. To help the Service make the deletions required by $ 6110(c), the taxpayer must provide a statement indicating the deletions desired (“deletions statement”). If the taxpayer does not submit the deletions statement, the Service will follow the procedures in section 14.06 of this revenue procedure. A taxpayer who wants only names, addresses, and identifying numbers deleted should state this in the deletions statement. If the taxpayer wants more information deleted, the deletions statement must be accompanied by a copy of the TAM or TEAM request and supporting documents on which the taxpayer should bracket the material to be deleted. The deletions statement must indicate the statutory basis under $ 6110(c) for each proposed deletion. The taxpayer may submit additional deletions statements before the TAM or TEAM is issued. The deletions statement must not appear in the request for a TAM or a TEAM but, instead, must be made in a separate document. The deletions statement must be signed and dated by the taxpayer or the taxpayer's authorized representative. A stamped signature is not permitted. The taxpayer should follow the same procedures to propose deletions from any additional information submitted after the initial request for a TAM or a TEAM. An additional a deletions statement is not required with each submission of additional information if the taxpayer's initial deletions 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. Transmittal Form 4463, Request for Technical Advice .03 The field or area office should use Form 4463, Request for Technical Advice, for submitting a request for a TAM or a TEAM to the national office. The Form 4463 and accompanying documents for a TAM request should be submitted to the national office using the addresses listed below. Section 13.02 of this revenue procedure sets forth the procedures for submitting a request for a TEAM to the national office. Office of Director, Appeals Field Technical Services C:AP Number of copies of request to be submitted .04 The field or area office must submit three copies of the request for a TAM to the address in section 12.03 of this revenue procedure with two copies being designated for the national office. Also, the field or area office must send one copy of the request for a TAM or a TEAM to the division counsel of the operating division that has jurisdiction of the taxpayer's tax return. Power of attorney .05 Any authorized representative, as described in section 8.01(13) of Rev. Proc. 2003–1, whether or not enrolled to practice, must comply with Treasury Department Circular No. 230 (31 C.F.R. part 10 (2002)) and with the conference and practice requirements of the Statement of Procedural Rules (26 C.F.R. $$ 601.501–601.509 (2002)). It is preferred that Form 2848, Power of Attorney and Declaration of Representative, be used with regard to requests for a TAM or a TEAM under this revenue procedure. An original, a copy, or a fax transmission of the power of attorney is acceptable so long as its authenticity is not reasonably disputed. SECTION 13. WHAT MUST BE In general, the same procedures set forth above in section 12 should be used for preparing a TEAM request that are used for preparing a TAM request, with the following modifications: Factual statements .01 The field, with the assistance of field counsel, will prepare a factual statement. The taxpayer will have 10 calendar days to respond to the field's statement. If the taxpayer and the field disagree over the statement, the parties will have 10 calendar days to attempt to resolve the disagreements. Within 5 calendar days of the expiration of the 10-day period or the day that factual agreement is reached, whichever is earliest, the TEAM request will be forwarded to the national office. If there is no agreement on the facts, both sets of facts will be forwarded to the national office. The field, with the assistance of field counsel, will prepare a memorandum for the national office highlighting the material factual differences, and provide a copy to the taxpayer. This memorandum will be forwarded with the initial request for a TEAM. a If there is no agreement on the facts, the taxpayer's set of facts 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. Submission of documents .02 To the extent feasible, documents must be electronically transmitted by field counsel (followed by hard copy upon the request of the assigned branch of the national office) to the CRU:TEAM e-mail address. Additional or supporting documents that are not available in electronic form should be sent by FAX to 202–622–3501 or by express mail or private delivery service to the following address to avoid any delays in regular mail: Internal Revenue Service Sec. 13.02 |