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

A Technical Advice Memorandum (TAM) is issued by the National Office of the IRS. It provides guidance to IRS personnel and taxpayers in the application of tax laws to specific factual situations. TAMs are considered authoritative guidance and apply to all IRS personnel.

A Technical Advice Memorandum Is Issued By