part4-432

This section provides guidance and instruction on requesting informal
and formal guidance from Chief Counsel on technical issues

In general, FSLG field groups should contact the local Area Counsel
office for general questions and technical issues that affect their customers.
However, issues initially identified as having a national impact will be referred
to Chief Counsel through the FSLG Headquarters office.

Area Counsel is available to provide legal guidance on technical issues
and questions arising from FSLG compliance activities.

FSLG Managers and Specialists should contact Area Counsel when technical
assistance is needed with a local issue, assistance with the development of
a case or interpretation of the law.

Area Counsel will provide both informal and written responses as determined
by the facts and circumstances of the case.

If written guidance is needed from Area Counsel, the Specialist should
first contact their local Area Counsel to discuss the issue. The Specialist
should forward their written request to Area Counsel and provide a copy of
the request to the Compliance and Program Management (CPM) Counsel Liaison,
which includes the facts and circumstances of the issue.

Generally, Area Counsel will provide a written response within 45 days
of receipt of the request. The response time can be extended if the facts
require further development or other circumstances prevent the issuance of
a response within the 45-day period

If the Area Counsel office elevates the matter directly to Headquarters,
the CPM Counsel Liaison will coordinate with Counsel on the status of any
pending written guidance related to the elevated issue.

In general, Area Counsel will issue written advice in the form of an
advisory memo. This is advisory memo is normally case specific, cannot be
cited, and should not be interpreted as a statement of law that can be applied
to other cases.

Advisory memos from Area Counsel should not be distributed to government
entities and/or practitioners. However, the Specialist may share the conclusions
of the advisory memo with the specific taxpayer as appropriate. If the Specialist
provides these conclusions in writing to the taxpayer, the Specialist should
include a disclosure statement indicating the letter is not an official opinion
of the Service

CPM will continue to serve as technical issue clearinghouse for issues
that require written advisory memos from Area Counsel and issues that require
formal and published guidance from Counsel in Headquarters

When field Specialists request written guidance from their Area Counsel,
they should forward a copy of the request to the CPM Counsel Liaison.

CPM will catalog these technical issues in a database and serve as a
clearinghouse for all FSLG issues under consideration for written guidance.

The Counsel Liaison will provide the field Specialists with a periodic
updated list of pending and resolved issues.

Specialists should provide a copy of written responses received from
Area Counsel to CPM for the FSLG Directors read file.

When appropriate, CPM will make recommendations and provide procedural
guidance in situations where similar issues are being developed in more than
one Area Counsel office. This process will help to avoid duplication of effort
and will promote consistency and efficient use of time when resolving FSLG
technical issues and questions.

Chief Counsel provides published written guidance and other legal advice
in various forms. This can include Technical Advice Memorandum (TAM), Technical
Expedited Advice Memorandum (TEAM), Chief Counsel Advice (CCA) or a private
letter ruling (PLR). Information letters can also be issued when there is
a need for general information describing rules and laws.

Generally, Chief Counsel will issue legal advice within 90 days of the
request for assistance. However, the response time can be extended if further
case development is required or other circumstances exist that prevent a response
within the 90-day period.

Generally, if the Specialist is conducting an examination and the taxpayer
requests a written technical advice, the Specialist should follow current
procedures outlined in annual revenue procedure (always the second revenue
procedure of each year). The Specialist and Manager should provide periodic
updates to CPM and the FSLG Director.

In other cases where a Private Letter Ruling (PLR) request is necessary,
the Specialist should refer to annual revenue procedure (always the first
revenue procedure for each year) and have the customer follow the appropriate
procedures. CPM should also be advised of the request.

Generally, if the FSLG Specialist uncovers a national impact issue during
outreach or other compliance activities that warrants Chief Counsel involvement,
the CPM Counsel Liaison should be contacted to discuss the issue.

The CPM Counsel Liaison will coordinate all national impact issues with
Chief Counsel.

If informal guidance is appropriate, CPM will follow-up this response
with Chief Counsel. If written guidance is necessary, CPM will consult with
Chief Counsel to determine the type of written guidance and prepare the necessary
guidance request.