Who typically requests a Technical Advice Memorandum?

A Technical Advice Memorandum (TAM) is generally requested by an IRS agent in the context of a specific case when there are questions regarding complex tax issues or the application of tax laws to a particular fact pattern. This request is part of the IRS’s process to seek clarification on how the tax law applies and to ensure consistent application of tax rules across similar cases. TAMs provide guidance based on the information presented to the IRS and are intended to assist agents in their dealings with taxpayers by offering them a clearer interpretation of the tax law as it relates to specific situations.

In contrast, other parties like taxpayers, tax attorneys, or financial advisors might seek guidance through different means, but they do not typically make the formal request for a TAM directly to the IRS. Instead, they may work through the IRS agents or utilize alternative resources, such as private letter rulings or other forms of legal guidance, depending on their needs.