A revenue ruling is an official interpretation by the IRS of the tax laws, related statutes, treaties, and regulations published in the Internal Revenue Bulletin. The following is a list of offices that issue revenue rulings based upon their specialized subject matters:

Revenue rulings do not have the force and effect of Treasury Regulations (including Treasury decisions), but are published to provide precedents to use in the disposition of other cases, and may be cited and relied upon for that purpose.

However, when applying revenue rulings, consider the effect of subsequent legislation, regulations, court decisions, revenue rulings, and revenue procedures. Appeals personnel are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

Secure information on the status of certain issues, which may be under active consideration in Chief Counsel's Office for publication as a revenue ruling, from the Appeals Director, Technical Services.

See IRM 8.6.4.1.6, Case Evaluation for Settlement Purposes, for information concerning Actions on Decisions (AODs).

Technical advice memorandums (TAM) are furnished by the following offices:

The advice concerns the interpretation and proper application of the tax law, tax treaties, regulations, revenue rulings, notices or other precedents published by the Associate Chief Counsel office to a set of specific facts involving a specific taxpayer. Request a TAM when a lack of uniformity exists on the disposition of the issue or the issue is unusual or complex enough to warrant consideration by the Office of Chief Counsel.

Since TAM requests often result in the issuance of revenue rulings or other published guidance, Appeals is responsible for bringing appropriate issues to the attention of the Office of Chief Counsel through the TAM process. See Rev. Proc. 2007-2, 2007-1, IRB 88 (or its successor), for further information and background on the TAM request procedures. The IRS updates this revenue procedure annually as the second revenue procedure of the year, but the revenue procedure may be modified or amplified during the year. Also, see Rev. Proc. 2007-5, 2007-1 IRB 161 (or its successor), for procedures for requesting a TAM regarding issues in the employee plans area (including actuarial matters) and exempt organization area.

Appeals determines whether to request a TAM on any non-docketed case under its jurisdiction. A taxpayer may request that an issue under Appeals jurisdiction be referred for a TAM. However, the request may be denied if Appeals determines the referral to the Office of Chief Counsel is not warranted. The procedures for denial of technical advice are contained in section 5 of Rev. Proc. 2007-2.

In an effort to promote expeditious processing of a request for a TAM, confer with field Counsel and the Associate Chief Counsel office with jurisdiction over the subject matter (and in some cases the taxpayer) prior to submitting the request for a TAM to the Associate Chief Counsel office.

In all cases, a pre-submission conference is mandatory. Coordinate with field Counsel regarding all pre-submission conferences, regardless of whether a TAM is requested. In this situation, field Counsel assignments are subject to the ex parte rules set forth in section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105–20, and Rev. Proc. 2000-43, 2000-2 CB 404, (or its successor). If a request for a TAM is submitted without first holding a pre-submission conference, the Associate Chief Counsel office returns the request for advice.

Request a pre-submission conference only after determining a request for a TAM is likely. Before requesting a pre-submission conference, Appeals must contact the taxpayer and afford the taxpayer an opportunity to participate in the process by permitting the taxpayer to prepare a statement in accordance with section 6.03 of Rev. Proc. 2007-2. Taxpayer participation in the conference is not required.

Do not request a TAM for any issue if the same issue is involved in a docketed case for any taxpayer for any taxable year. Instead, request legal advice from field Counsel. See IRM 8.6.3.5.

Request a TAM at the earliest possible stage of the proceedings. However, the lack of timeliness is not a reason for denying a request.

If the TAM request involves an Appeals Technical Guidance Program coordinated or emerging issue, the appeals officer must coordinate the request with the Appeals Technical Guidance Coordinator before contacting the Associate Chief Counsel office.

If during the preliminary review, it is determined there is a need for a TAM, return the case to the originating function so they may make the request. If subsequent to the preliminary review, it is determined there is a need for a TAM, submit the request as soon as possible and do not return the case to the originating function.

If Appeals is not in agreement with the conclusion(s) reached in the TAM, submit a written request for reconsideration. Before requesting reconsideration, consult with field counsel. See Rev. Proc. 2007-2, Section 10.08.

Appeals is bound by a TAM if favorable to the taxpayer. When a TAM is unfavorable to the taxpayer, Appeals may settle the issue under existing authority. However, for procedures to follow when full concession of the issue is recommended without offsetting see the subsequent section entitled, Procedures If Appeals Conclusion is Contrary to Technical Advice or Technical Expedited Advice. See IRM 8.6.3.4.

Except in rare or unusual circumstances, a holding in a TAM favorable to the taxpayer is applied retroactively. Moreover, because a TAM is issued only a closed transaction, a holding adverse to the taxpayer is also applied retroactively unless the Associate Chief Counsel with jurisdiction over the TAM exercises the discretionary authority under IRC 7805(b) to limit the retroactive effect of the holding.

Prepare four copies of Form 4463 (with a revision date of January 2004 or later), "Request for Technical Advice or Technical Expedited Advice" . Two copies are for the Associate Chief Counsel office. Send one copy of the request to Division Counsel for the operating division with jurisdiction of the taxpayer’s return; and one copy of the request to the Chief, Appeals at the following address:

The field Counsel with whom Appeals coordinated the TAM request submits the request for the TAM to the appropriate Associate Chief Counsel office.

If the proposal is to fully concede an issue covered by a TAM without offsetting consideration, and the reason for the concession is other than different facts from those on which the technical advice was based, notify the Chief, Appeals, Attention: Director, Technical Services, AP:TS. See IRM 8.6.3.5.2.

This section describes the Office of Chief Counsel's legal advice program. Requests for legal advice include requests referred to as "Technical Information Requests" .

The term"legal advice" , as used in this section, means the advice, comments, or views of a component of the Office of Chief Counsel on substantive questions of interpretation of the Internal Revenue Code, regulations, revenue rulings, revenue procedures, and court decisions. The Office of Chief Counsel furnishes legal advice to assist IRS personnel, including Appeals personnel, to establish and maintain consistent positions in the settlement of cases.

Request legal advice from an Associate Chief Counsel office on novel or significant issues within that Associate office’s subject matter jurisdiction. A request for legal advice is not used when the procedures for requesting technical advice apply. See IRM 8.6.3.3.

Legal advice is advisory. Legal advice is not cited as the basis for closing a case and copies of legal advice is not furnished to taxpayers or their representatives. The Office of Chief Counsel furnishes legal advice to assist in the evaluation of the settlement potential of the case in relation to the litigating hazards involved.

Requests for legal advice may be withdrawn.

The procedures for obtaining foreign based information are found in IRM 4.60.1.2, Specific Exchange Program.

To supplement the legal and accounting skills of Appeals Officers and assist them in coping with the economics underlying many of the problems they may encounter, particularly those in international transfer pricing issue cases, Appeals has economists to assist with issue resolution. See IRM 1.4.28.9, Referral to Appeals Technical Guidance, for a general guide for requesting economic assistance. See also IRM 4.49.1, Overview-Economist Program, for an overview of the Large and Mid-Sized Business (LMSB) economist program.

If an Appeals office requires a legal opinion in a case, either docketed or non-docketed, concerning the application of settled principles of law to a specific set of facts, contact the local Associate Area Counsel office. Opinions may be secured for the following items:

A direct request by an Appeals office to an Associate Chief Counsel office is not appropriate. The local Associate Area Counsel determines whether the request concerns a matter that should be referred an Associate Chief Counsel office.

This section describes case coordination with the Division Commissioner, Tax Exempt and Government Entities, in cases requiring actuarial assistance.

The Office of the Division Commissioner, Tax Exempt and Government Entities has the responsibility for providing actuarial assistance to all Service components. The Pension Actuarial Branch, E:EP:PA, provides actuarial assistance on questions relating to employee plans. The General Actuarial Branch, E:EP:GA provides actuarial assistance outside the employee plans area.

Assistance is provided in response to actuarial questions relating to the following issues:

Assistance in these areas is also furnished to the Office of Chief Counsel and the Justice Department (through the Office of Chief Counsel) in the development and presentation of actuarial issues for trial or pre-trial settlement, and may include securing or providing expert witnesses for cases in litigation.

Requests for actuarial assistance may be submitted as a request for technical advice, following the procedures contained in Rev. Proc. 2007-5, 2007-1 IRB 161, or as a request for legal advice in accordance with See IRM 8.6.3.5.. Actuarial assistance is also available telephonically.

For additional guidance concerning actuarial funding/deduction questions, see IRM 8.7.8.3.9, Actuarial Funding and Deduction Issues.

A taxpayer may request, using Form 3115, Application for a Change in Method of Accounting, to change its method of accounting even if the method to be changed is an issue under consideration by an Appeals office. The request does not affect full consideration of the pending issue in Appeals because the taxpayer’s method change is without audit protection.

Rev. Proc. 2002-9, 2001 CB 327 (as modified and clarified by Announcement 2002-17, 2002-1 CB 561, modified and amplified by Rev. Proc. 2002-19, 2002-1 CB 696, and amplified, clarified, and modified by Rev. Proc. 2002-54, 2002-2 CB 432). Similarly, Rev. Proc. 97-27, 1997-1 CB 680 (as modified and amplified by Rev. Proc. 2002-19, as amplified and clarified by Rev. Proc. 2002-54. These provisions are effective for taxable years ending on or after December 31, 2001. For years prior to 2001, a taxpayer cannot file an application to change its method if the item is under consideration by Appeals.

A taxpayer's request for a change in method of accounting can only be made in a current year and not retroactively. The applicable revenue procedure is the revenue procedure in effect at the time the request was submitted.

For formal applications:

For automatic consent applications:

If any of the taxpayer’s returns are under consideration by an Appeals office, the taxpayer may not change an accounting method unless the taxpayer secures written agreement from the Appeals Officer that Appeals does not object to the requested change (applicable only to advance consent applications prior to Rev. Proc. 97-27).

Appeals has full authority to incorporate the principles of Rev. Proc. 70-27, Rev. Proc. 80-51, Rev. Proc. 84-74, Rev. Proc. 92-20 and Rev. Proc. 97-27 in the settlement of a case. In addition, an Appeals Officer may resolve an accounting method issue by offering terms and conditions that differ from those ordinarily applicable to a Compliance-imposed accounting method change to appropriately reflect hazards of litigation.

To implement a Service-imposed change in method of accounting, secure a closing agreement under IRC 7121. To resolve an accounting method issue raised by the Service on a non-accounting-method change basis, execute a closing agreement under IRC 7121. See IRM 8.13.1, Closing Agreements and Rev. Proc. 2002-18 (agreements executed on or after July 1, 2002).

Changing a taxpayer’s method of accounting provides notice to the taxpayer that an accounting method is being treated as an accounting method change unless such notice was provided by the examining agent. The notice must be in writing and is satisfied if a closing agreement is executed finalizing the change. The resolution of an accounting method issue does not establish a new method of accounting if the Service does not provide such notice. Rev. Proc. 2002-18 (effective on or after July 1, 2002).

Section 301.9100-1 of the Procedure and Administration Regulations provides that the Commissioner may grant a reasonable extension of the time fixed by regulations for making elections or applications for relief.

Rev. Proc. 92-85, 1992-2 CB 490 and Rev. Proc. 93-28, 1993-2 CB 344, set forth the information that must be provided and some factors to consider in determining whether good cause exists to grant an extension of time.

A request for an extension of time for making an election or other application for relief under section 301.9100-3 of the Procedure and Administration Regulations is not submitted as a request for a TAM; instead, the request is submitted as a letter ruling request even if the request is submitted after the examination of the taxpayer's return has begun or after the issues in the return are being considered in Appeals or a federal court. Therefore, a section 301.9100 request should be submitted pursuant to Rev. Proc. 2007-1, 2007-1 IRB 1 (or its successor), (including the payment of the applicable user fee listed in Appendix A of Rev. Proc. 2007-1).