Table of Contents

• 33.1  Legal Advice
  • 33.1.1  Roles and Responsibilities for Providing Legal Advice
  • 33.1.2  Chief Counsel’s Legal Advice Program
  • 33.1.3  Releasing Legal Advice to the Public
• 33.2  Technical Advice and Technical Expedited Advice
  • 33.2.1  Issuing Technical Advice Memorandum and Technical Expedited Advice Memoranda
  • 33.2.2  Requests for Technical Advice and Technical Expedited Advice
• 33.3  Other Legal Advice
  • 33.3.1  Legislation and Miscellaneous Matters
  • 33.3.2  Offers in Compromise
  • 33.3.3  Appeals Settlement Guidelines
  • 33.3.4  Division Counsel (LB&I) Industry Program
  • 33.3.5  Congressional and Other IRS Controlled Correspondence
  • 33.3.6  Designating a Case for Litigation
  • 33.3.7  Tax Forms, Tax Publications, and Public Use Forms