Pension & Benefits News IRS updates technical advice memoranda procedures
Thursday, January 30, 2020

IRS updates technical advice memoranda procedures

By Pension and Benefits Editorial Staff

The IRS has issued its annual revision of the general procedures relating to the issuance of technical advice to a director or an appeals area director by the various offices of the Associate Chief Counsel. The procedures also explain the rights a taxpayer has when a field office requests technical advice. A technical advice memorandum (TAM) is normally requested when there is a lack of uniformity regarding the disposition of an issue or when an issue is unusual or complex enough to warrant consideration by an Associate office.

A number of editorial changes were made to the procedures without making any significant changes, but they may be modified throughout the year.

The new procedures are generally effective January 2, 2020.

Source:  Rev. Proc. 2020-2.

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