part33

Part 33. Legal Advice

Table of Contents

• 33.1  Legal Advice
  • 33.1.1 Roles and Responsibilities for Providing Legal Advice
  • 33.1.2 Chief Counsel’s Legal Advice Program
  • 33.1.3 Releasing Legal Advice to the Public
• 33.2  Technical Advice and Technical Expedited Advice
  • 33.2.1 Issuing Technical Advice Memorandum and Technical Expedited Advice
    Memoranda
  • 33.2.2 Requests for Technical Advice and Technical Expedited Advice
• 33.3 Other Legal Advice
  • 33.3.1 Legislation and Miscellaneous Matters
  • 33.3.2 Offers in Compromise
  • 33.3.3 Appeals Settlement Guidelines
  • 33.3.4 Division Counsel (LMSB) Industry Program
  • 33.3.5 Congressional and Other IRS Controlled Correspondence
  • 33.3.6 Designating a Case for Litigation
  • 33.3.7 Tax Forms, Tax Publications, and Public Use Forms