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 Director's 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.