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IRS Technical Advice Requests

IRS Technical Advice Requests

Thorn Law Group is a leading tax law firm providing strategic advice to businesses and individual taxpayers in national and international tax law matters.  We work with clients across Virginia and around the globe to resolve both routine and complex tax law disputes, including requests for IRS technical advice.  Our lawyers leverage their legal knowledge and extensive understanding of IRS procedures to successfully represent clients in tax matters involving IRS Technical Advice Memoranda.

What is an IRS Technical Advice Memorandum (TAM)?

A Technical Advice Memorandum (TAM) provides guidance from the IRS that addresses a specific tax law problem or dispute involving a specific taxpayer.  While a TAM may be issued when technical or procedural questions surface in any proceeding before the IRS, requests for IRS advice typically arise in connection with an IRS audit or administrative appeal.  The request for a TAM can stem from an examination of an individual’s or business’ tax return, the consideration of a refund or credit claim, or other situations involving a specific taxpayer.  TAMS are issued by the Internal Revenue Service Office of Chief Counsel and generally involve unique or complicated situations where there is little guidance available.

Who can request a TAM?

The National Office of the IRS will issue a TAM when it receives a request from an IRS Area Director or Appeals Officer for guidance on a technical or procedural question arising in connection with a proceeding before the IRS.  While an individual taxpayer or business may file a TAM request, the taxpayer must submit a request for a TAM to the IRS field office.  Upon receipt of a taxpayer request, the IRS field office may decide to accept the request and refer the issue to the IRS National Office for technical advice.  The field office may also deny the taxpayer’s TAM request and should this occur the taxpayer will have the opportunity to appeal the denial.

What types of questions or disputes do TAMs address?

TAMs will only be issued when the problem or dispute involves a closed transaction.  If the request for a TAM seeks to obtain advice on a future transaction, the request will be deemed inappropriate.  In addition, certain types of tax problems or disputes are not subject to TAM procedures, including:

  • Employment status determinations letters issued under Section 12.06 of Rev. Proc. 2015-1;
  • Questions involving federal alcohol, tobacco and firearms taxes;
  • Collection issues;
  • Requests for extensions of time for making an election or other applications for relief under § 301.9100–3 of the Procedure and Administration Regulations;
  • Frivolous issues; and
  • Issues in docketed cases.

The instances above are generally unsuitable for IRS technical advice memorandum requests.  

Contact a Virginia Tax Lawyer for Assistance with an IRS Technical Advice Request

If the IRS has initiated a request for a TAM in your case or if you are considering filing your own request for IRS technical advice, you should discuss your situation with an experienced tax law firm.  Audits and other IRS proceedings involve complex rules and legal procedures that are best handled by skilled and knowledgeable tax law counsel.

The attorneys at Thorn Law Group have decades of collective experience helping clients address complicated and sensitive tax law issues.  We work directly with our clients to develop strategies that resolve their tax disputes as quickly as possible while minimizing exposure to IRS fines and penalties.  Contact the attorneys in our Virginia satellite office today by calling 703-752-3752 or emailing Kevin E. Thorn, Managing Partner at ket@thornlawgroup.com .

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