EP Determination Letter Resource Guide - Technical Advice Request
A technical advice request is a request for guidance regarding a procedural or technical issue provided in the form of a memorandum specific to the individual taxpayer. Request for technical advice is encouraged on any technical or procedural questions arising in connection with any case where the issues cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent.
Revenue Procedure 2006-4
Letter Rulings, Information Letters and Determinations
Revenue Procedure 2006-5
Quality Assurance Bulletin 2005-2
Request for Technical Advice Memorandum and Technical Expedited Advice Memorandum