A technical advice memorandum is issued by:
A)Treasury Department.
B)National Office of the IRS.
C)Office of Chief Council.
D)Area Director.
E)None of the above.

Question

Quizplus · Accepted Answer

Technical advice memorandums (TAMs) are issued by the National Office of the IRS to provide guidance on specific tax issues. They are not issued by the Treasury Department, Office of Chief Counsel, or Area Director. Therefore, the best choice is B, National Office of the IRS.

A Technical Advice Memorandum Is Issued By