Regarding technical advice memoranda, which statement is incorrect?
A) Issued by the National Office of IRS.
B) Most often deal with a completed transaction.
C) May be cited and used as precedent.
D) Issued with multi-digit file numbers.
E) None are incorrect.

Question

Quizplus · Accepted Answer

Technical advice memoranda may not be cited or used as precedent as they are only intended to provide guidance and interpretation of tax laws for IRS employees.

Regarding Technical Advice Memoranda, Which Statement Is Incorrect