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  1. Home
  2. IRM

Part 33. Chief Counsel Directives Manual – Legal Advice

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
  • 33.3.8 Whistleblower Taint Review Procedures
Page Last Reviewed or Updated: 28-Mar-2023

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