New procedure for IRS informal technical advice.

• Author: O'Connor, Eileen J.

A recent IRS National Office reorganization gives examining agents and IRS appeals officers an opportunity to get IRs National Office advice without going through the usual technical advice memorandum (TAM) procedures.

In the reorganization, tax litigation attorneys were merged with the existing technical structure. The old technical structure included attorneys responsible for rulings, regulations and TAMs. Under the new structure, the tax litigation attorneys will be engaged in a function called "field services." One purpose of this function is to give IRS examining agents and appeals officers an opportunity to informally seek the advice of attorneys experienced in looking at tax cases from the standpoint of potential litigation.

Many practitioners object to the introduction of litigation specialists to the examination process. This is not new, however, and has long been routine in the large case program. Since it is unlikely to go away, practitioners should be aware of this new informal process for a number of reasons.

First, it can be used to the practitioner's advantage when requesting that the agent or appeals officer seek IRS National Office technical advice, and the agent or officer objects to the potential work and delay caused by the request.

Second, if the agent or appeals officer has sought and obtained advice, it is important to know that there is no requirement that the agent or...