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Part 4. Examining Process

Chapter 71. Employee Plans Examination of Returns

Section 13. Technical Assistance and Technical Advice Requests

4.71.13  Technical Assistance and Technical Advice Requests

4.71.13.1  (08-01-2002)
Requesting Technical Assistance and Technical Advice

  1. Agents and managers may secure technical assistance when the need arises. As provided below in IRM 4.71.13.1 through IRM 4.71.13.4, assistance can be secured from:

    1. Employee Plans Rulings and Agreements

    2. Area Counsel, or

    3. EP Review Staff

  2. Agents and group managers may also secure technical advice related to EP examinations from Employee Plans Rulings and Agreements. Guidance is provided in IRM 7.1.5 and IRM 4.71.13.5, and in Revenue Procedure 2002-5 (as updated annually). These requests are routed through EP Special Review

  3. Requests for technical assistance and technical advice are routed through EP Special Review at the following address:

    Internal Revenue Service
    31 Hopkins Plaza, Room 1550
    Attn: TE/GE Manager, EP Special Review
    Baltimore, MD 21201

  4. Technical assistance related to the determination letterprocess will be routed through EP Determination Quality Assurance in Cincinnati at the following address:

    Internal Revenue Service — TE/GE
    550 Main Street, Room 7024
    Attn: Manager, EP Determination Quality Assurance T:EP:D:QA
    Cincinnati, OH 45202

4.71.13.2  (08-01-2002)
Assistance from EP Rulings and Agreements

  1. Technical assistance is provided by EP Rulings and Agreements under the following conditions:

    1. Matters that are not related to an examination of a return, or

    2. Matters that are not related to a request for a determination letter, or

    3. The issue does not relate to a specific case under consideration by an Examination Area or an Appeals Office.

  2. When technical assistance is required on an issue that is case related, agents and managers must follow the procedures for technical advice provided in IRM 7.1.5, EP Technical Advice Procedures and Revenue Procedure 2002-5 (as updated annually).

  3. Technical assistance may involve any tax matter, but is generally requested when:

    1. A potential problem is recognized from a newspaper or magazine article;

    2. State or local law or ordinance is recently enacted;

    3. Uncertainty exists regarding the interpretation of internal revenue laws, related statutes and regulations, published revenue rulings, revenue procedures, or any other published precedent.

  4. A request for technical assistance from EP Rulings and Agreements (that is not related to procedural matters related to determination submissions) should be prepared in memorandum form.

    1. Address the memorandum to the Director, EP Rulings and Agreements (T:EP:RA).

    2. Explain the facts and relevant information needed to evaluate the request.

    3. Ensure the memorandum is signed by the group manager.

    4. Route the request through EP Special Review.

  5. Following are special instructions for submitting a request for technical assistance to the Director, EP Rulings and Agreements.

    Responsible Party Action
    a. EP Agent •Prepare memo requesting technical assistance
    b. Manager, EP Special Review •Review for appropriateness and •Forward request to EP Rulings and Agreements.
    c. EP Special Review Staff •Log-in all requests for technical assistances.
    d. EP Rulings and Agreements •Prepare written response to each request for technical assistance.
    •Return response to Manager, EP Special Review, who will forward the response to the requesting group manager.

  6. When an inquiry is necessary on the status of a request for technical assistance, the group manager will contact the Manager, EP Special Review, who will:

    1. Forward the inquiry to EP Rulings and Agreements.

    2. Update the group manager on the status of the request as provided by EP Rulings and Agreements.

  7. The guidance that is provided by EP Rulings and Agreements on requests for technical assistance will be shared with the EP staff as permitted by applicable disclosure restrictions.

  8. While the sharing of technical assistance from EP Rulings and Agreements with plan sponsors is not encouraged, a specific request for disclosure should be honored.

4.71.13.3  (08-01-2002)
Assistance from Area Counsel

  1. Agents and managers are encouraged to make informal, and if necessary, written requests for assistance to Area Counsel on issues that require the interpretation of law, or for assistance on the development of cases that may be litigated in Tax Court or be sent to Appeals.

  2. The group manager will make the request for assistance to Area Counsel.

  3. EP Special Review is available to assist the group manager in the preparation of a request for assistance to Area Counsel.

  4. When a written response is received from Area Counsel, a sanitized copy will be sent by the group manager to the Manager, EP Special Review, who will determine if the guidance that is provided has an impact beyond the immediate case.

  5. When the Manager, EP Special Review determines that there is an impact beyond the immediate case, the Manager, EP Special Review will request Area Counsel to prepare a generic memorandum that is suitable for dissemination to the EP staff.

  6. The Office of Chief Counsel will establish an EP support network consisting of Area Counsel attorneys who are available to provide necessary support to the EP Examination Areas.

  7. The following is a list of Area Counsel offices that may be contacted by the EP staff for assistance.

    Northeast Area
    Area Counsel (TE/GE)Northeast/Mid Atlantic
    1600 Stewart Avenue
    Westbury, New York 11590
    (516) 688-1701

    Mid-Atlantic Area
    Deputy Area Counsel (TE/GE) Northeast/Mid-Atlantic
    31 Hopkins Plaza, Suite 1300
    Baltimore, Maryland 21201
    (410) 962-3154

    Great Lakes Area
    Area Counsel (TE/GE) Great Lakes/Gulf Coast
    200 West Adams Street Suite 2300
    Chicago, Illinois 60606
    (312) 886-9225

    Gulf Coast Area
    Deputy Area Counsel (TE/GE), Great Lakes/Gulf Coast
    4050 Alpha Road
    13th Floor MC 200NWSAT
    Dallas, Texas 75244-4203
    (972) 308-7900

    Pacific Coast Area
    Area Counsel (TE/GE), Pacific Coast/Central Mountain
    300 N. Los Angeles Street Stop 2000, 3018 Federal Building
    Los Angeles, California 90012
    (805) 371-6702

    Central Mountain Area
    Deputy Area Counsel (TE/GE), Pacific Coast/Central Mountain
    160 Spear Street, 9th Floor
    San Francisco, California 94105
    (415) 744-9228

  8. Generally, an opinion from Area Counsel is confined to the specific facts and circumstances of a case and should not be interpreted as a statement of law that can be applied to other cases.

  9. Technical assistance from Area Counsel is advisory only and may not be cited as authority for any action. Copies of technical assistance originating in Area Counsel are protected from disclosure under the Federal Rules of Civil Procedure 26(b)(1) & (b)(2), and should not be shared with plan sponsors or practitioners.

  10. Whenever an agent is utilizing the 6-year Statute of Limitations (SOL) for a case, legal advice must be secured from Counsel for their opinion as to whether a 6-year SOL can be sustained. A copy of the written response must be made a part of the case file.

4.71.13.4  (08-01-2002)
Assistance from EP Mandatory Review and EP Special Review

  1. EP Mandatory Review Staff and EP Special Review are available to assist agents and managers on technical and procedural issues, and provide other guidance. This entails assistance both telephonically and in writing.

  2. Guidance may be obtained from EP Mandatory Review if:

    1. Assistance is related to exam cases that are expected to be closed "unagreed" , or

    2. Questions have to do with procedures covered in IRM 4.71 (EP Examination Procedures), or

    3. Questions have to do with System 5500.

  3. Guidance on all other exam related issues should be obtained from EP Special Review.

  4. Agents should attempt to resolve technical and procedural issues at the group level before requesting assistance. This will include requesting assistance from senior agents and the group manager prior to contacting Mandatory Review or Special Review.

  5. Reviewers in either review function may be solicited to give presentations of specific topics of interest at group meetings. Group managers, should contact the Manager, EP Mandatory Review or the Manager, EP Special Review to request a reviewer to make a presentation.

4.71.13.5  (08-01-2002)
Technical Advice

  1. This section sets forth the applicable procedures that supplement the general technical advice procedures contained in Revenue Procedure 2002-5 (as updated annually) and the general procedures contained in IRM 7.1.5, EP Technical Advice Procedures.

  2. Technical Advice requests related to EP examinations, along with related materials, should be forwarded to EP Special Review at the address noted in IRM 4.71.13.1.

  3. EP Special Review will review the request and obtain the approval of the Manager, EP Examinations Program and Review.

  4. After it is approved, the request will be forwarded to EP Rulings and Agreements in Washington, D.C.

  5. Upon resolution, the completed technical advice requests will be returned to the group through EP Special Review.

  6. In addition to the procedures contained in Revenue Procedure 2002-5 (as updated annually) and the general procedures contained in IRM 7.1.5, the examining agent is responsible for the following actions:

    1. Retaining all original documents associated with the examination (including the original power of attorney). Only copies of documents will accompany the technical advice request.

    2. Updating the examination status to 38 on AIMS and EPIC. The Group number (group organization code) should not be updated. The Group number and specialist number on AIMS should always be that of the agent and group retaining physical possession of the original case file(s).

    3. Maintaining and ensuring that the statute of limitations is protected on the lead case and any related case.

    4. If additional information needs to be forwarded to EP Rulings and Agreements after the technical advice request is made, routing it through the EP Examination Technical Advice Coordinator in EP Special Review.

    5. Ensuring the case continues to be depicted on their TE/GE Technical Time Report, Form 6490.


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