rp-02-30.pdf

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# Part III

## Administrative, Procedural, and Miscellaneous

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement;
determination of correct tax liability.

# Rev. Proc. 2002-30

## SECTION 1. PURPOSE

This revenue procedure provides for a pilot program that will test whether the
process for issuing Technical Advice Memoranda (TAMs) can be streamlined. The new
advice will be known as a Technical Expedited Advice Memorandum (TEAM). During
the TEAM pilot program, only issues under the jurisdiction of the Associate Chief
Counsel (Income Tax & Accounting) will be eligible for a TEAM.

The purpose of the new TEAM pilot program is to expedite certain aspects of the
TAM process and to eliminate certain requirements (taxpayer and field agreement on
facts) that may delay or frustrate the process. Accordingly, the Office of Chief Counsel
will provide an answer even if the taxpayer and the field disagree on the facts. The
Office of Chief Counsel, in appropriate circumstances, may issue two separate
answers: one based on the field s factual submission and the other based on the
taxpayer s.

If the TEAM pilot program is successful, the Office of Chief Counsel expects to
expand it to cover other types of issues and all Associate offices. The program also
may be made permanent in Rev. Proc. 2003-2 or a subsequent annual revenue
procedure. To that end, comments from taxpayers and practitioners regarding the
TEAM pilot program are solicited and may be mailed to:

Internal Revenue Service
CC:ITA:RU (RP-124153-02)
Room 5226
POB 7604
Ben Franklin Station
Washington, DC 20044

# Attn: A. Lawan Jackson

Submissions may also be delivered Monday through Friday between the hours of
8 a.m. and 5 p.m to CC:ITA:RU (RP-124153-02), Courier's Desk, Internal Revenue
Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may
submit comments electronically via the Internet by selecting the "Tax Regs" option on
the IRS Home Page, or by submitting comments directly to the IRS Internet site:
http://www.irs.gov/prod/tax regs/comments/html.

## SECTION 2. EFFECT OF A TEAM

A TEAM issued under this revenue procedure will have the same force and legal
effect as a TAM requested under Rev. Proc. 2002-2, except as described in sections 8,
10, and 11 of this revenue procedure. Therefore, the field must process the taxpayer's
case on the basis of the conclusions in the TEAM, subject to the conditions and
limitations described in Rev. Proc. 2002-2, and sections 8, 10, and 11 of this revenue
procedure.

## SECTION 3. DEFINITIONS

For purposes of this revenue procedure --

(1)
The term "taxpayer" includes all persons subject to any provision of the
Internal Revenue Code (including issuers of section 103 obligations) and, when
appropriate, their representatives;

(2)
The term "Associate" means the Associate Chief Counsel (Income Tax &
Accounting);

(3)
The term "field" refers to field counsel and exam and appeals personnel;

(4)
The term "field counsel" refers to any attorney with the Office of Chief
Counsel who is not part of the national office or Division Counsel Headquarters;

(5)
The term "director" refers to the Director, Field Operations, LBSP; the
Territory Manager, Field Compliance, SB/SE; or the Director, Compliance, W&I, as
appropriate, and their respective offices; and

(6)
The term "area director, appeals" refers to the Area Director, Appeals
LBSP, or the Area Director, Appeals, General Program, as appropriate.

### SECTION 4. SCOPE

The TEAM pilot program is limited to TAM requests originating during the
examination or appeals process that are submitted to the Associate Chief Counsel
(Income Tax & Accounting). All TAM requests with issues under the jurisdiction of the
Associate will be eligible for the TEAM procedures, except for requests that require
coordination outside of the Associate's office. If the request requires coordination
outside of the Associate's office, the TAM procedures set forth in Rev. Proc. 2002-2 will
apply. During the pendency of the TEAM pilot program, all TAM requests to the
Associate (whether or not eligible for the pilot program) must be submitted through the
presubmission procedures set forth in section 6 of this revenue procedure. TEAM
treatment will be available only after the taxpayer, the field and the Associate agree that
such treatment is appropriate following the presubmisson conference described in
section 6.

## SECTION 5. WHO IS RESPONSIBLE FOR REQUESTING A TEAM?

Requests for a TEAM. A request for a TEAM can originate with the taxpayer, exam or
appeals personnel, or field counsel. All requests for a TEAM must be submitted
through the supervisory chain for exam or appeals and must be approved by the
director or equivalent official in the respective operating divisions or by the area
director, appeals (or by an official authorized to act on their behalf) before submission
to the Associate. If the director or equivalent official declines to approve the request,
then the denial can be appealed to the Division Commissioner for that Operating
Division or to the Deputy Director, Appeals, General Program or Deputy Director,
Appeals, LBSP.

Taxpayer initiated request. While a case is under the jurisdiction of a director or area
director, appeals, a taxpayer may make a written or oral request to the examining agent
or appeals officer that an issue be referred to the Associate for a TEAM.

Field counsel initiated request. Exam or appeals personnel can request advice from
field counsel on issues involved in cases under their jurisdiction. If, during the
discussion of an issue with an examining agent or appeals officer, field counsel
believes an issue warrants consideration as a TEAM, then field counsel may make a
written or oral request to the examining agent or appeals officer that the issue be
referred to the Associate for a TEAM.

Resolution of conflicts over requests for a TEAM. If, after considering a request by
the taxpayer or field counsel that an issue be submitted for a TEAM, the examining
agent or appeals officer disagrees with the request, the taxpayer or the field counsel
may raise the request through the examining agent's or the appeals officer's
supervisory chain.

## SECTION 6. HOW ARE PRESUBMISSION CONFERENCES SCHEDULED?

Field counsel will work closely with the examining agents or appeals officers and
the taxpayer in developing the case for a TEAM and in preparing for the presubmission
conference. The request for a presubmission conference must be made by FAX to the
Associate's office at 202-622-6316, and must be confirmed in writing by the director or
area director, appeals. The receipt of the FAX will be confirmed by the Associate office
within one business day. Because the presubmission conference shall involve the
taxpayer, as set forth in Rev. Proc. 2002-2, coordination of the request with the
taxpayer must begin as soon as reasonably possible after the oral request.
Additionally, the field personnel and the taxpayer should agree on what materials to
forward to the Associate's office to assist in deciding whether TEAM procedures are
appropriate.

Within 5 calendar days of receiving the request, the assigned branch within the
Associate's office will contact the field office to schedule the conference. The
conference will be held within 15 calendar days of the assigned branch's call to the field
office and will be held by telephone, unless the parties specifically request a meeting in
person. In no event will a request for an in-person presubmission conference be
allowed to delay the conference beyond the 15-day period. The presubmission
materials must be received by the assigned branch in the Associate's office no later
than 5 calendar days prior to the conference. In order to obtain the protection of
taxpayer information offered by the Chief Counsel Intranet "firewall," the presubmission
materials shall be electronically transmitted by field counsel to the CRU-TEAM e-mail
address. To the extent that supporting materials cannot reasonably be submitted, such
materials should be sent by FAX, express mail, or private delivery service to avoid any
delays in regular mail to the Associate's office.

During the presubmission conference, the parties should determine whether the
issue is appropriate for a TEAM, and how the issue should be framed. The participants
from the Associate's office will explain the TEAM procedures and the expedited time
frames involved. If all parties agree that the TEAM process is desirable, then the
request will be processed subject to the TEAM pilot procedures. The parties also
should agree on the background documents necessary for the TEAM, and when and
how the parties will submit those documents to the Associate.

If the parties do not agree that the TEAM process is appropriate for the issue,
the standard TAM procedures of Rev. Proc. 2002-2 may be used.

### SECTION 7. WHAT MUST BE INCLUDED IN THE REQUEST FOR A TEAM?

In general, the same procedures should be used for preparing a TEAM request
that are used for preparing a TAM request, with the following modifications to Rev.
Proc. 2002-2 to expedite the process and to articulate procedures for the TEAM pilot

program:

Factual statements. The field, with the assistance of field counsel, will prepare a
factual statement. The taxpayer will have 10 calendar days to respond to the field
office's facts. If the taxpayer and the field disagree, the parties will have 10 calendar
days to attempt to resolve the disagreements. Within 5 calendar days of the expiration
of the 10-day period or the day that factual agreement is reached, whichever is earliest,
the TEAM request will be forwarded to the Associate. If there is no agreement on the
facts, both sets of facts will be forwarded to the Associate. The field, with the
assistance of field counsel, will prepare a memorandum highlighting the material factual
differences, which memorandum will be provided to the taxpayer.

Submission of documents. All documents will be electronically transmitted by field
counsel (followed by hard copy upon the request of the Associate) to the CRU:TEAM
e-mail address. Additional or supporting documents will be sent by FAX, express mail
or private delivery service. The field and the taxpayer are encouraged to provide
electronic versions of a proposed TEAM containing the taxpayer's deletions and
legends for the Associate's use.

#### SECTION 8. HOW ARE REQUESTS HANDLED?

If, at the outset, the reviewing branch chief in the Associate's office determines
that general guidance should be published regarding the issue presented, the branch
chief will immediately notify the Associate. The reviewing branch chief will attempt to
make this determination and recommendation as soon as possible, which may occur
during the presubmission conference. The criteria for this determination should include
whether the issue has a broad application to similarly situated taxpayers or an industry,
or resolution of the issue is important to a clear understanding of the tax laws. If the
Associate, in consultation with Division Counsel and the Operating Division, agrees that
general guidance is desirable, an expedited guidance project will be initiated. The
Associate, in consultation with Division Counsel and the Operating Division, also will
determine the appropriate resolution of the TEAM request, i.e., whether it may be
issued in advance of the general guidance project or must await the publication of
guidance. In general, except where policy issues and concerns regarding proper
administration of the tax laws require otherwise, the TEAM will be issued in advance of
the published guidance.

Within 5 calendar days of the receipt of the TEAM request, the assigned attorney
in the Associate's office will contact the field office and the field counsel to confirm the
receipt of the request for advice. The assigned Associate attorney and reviewer should
also evaluate the issue(s) presented in the TEAM request. If, notwithstanding the
presubmission discussion, the Associate concludes that the issue is too complex or
otherwise impractical to resolve in the time frames provided below, the Associate may

submit a memorandum to the Chief Counsel requesting that the case be excluded from
the TEAM process and be treated as a TAM under Rev. Proc. 2002-2. The Associate
must discuss this request with both the field and the taxpayer and reflect their views in
the memorandum to the Chief Counsel.

Within 20 calendar days of receipt of the TEAM request, the assigned branch in
the Associate's office will analyze the facts and offer the taxpayer and the field a
conference of right, which will be scheduled for a date within 10 calendar days of the
date of the offer for the conference. The conference will be conducted by telephone,
unless the taxpayer or the field requests that the conference be held in-person. In no
event will the conference be delayed to provide an in person conference rather than a
telephone conference.

Following the conference, the taxpayer and the field will have 15 calendar days
to provide any supplemental materials. No further conferences will be held. The TEAM
will be issued no later than 15 calendar days after the expiration of the 15-day period
for supplemental materials.

If two sets of facts are provided to the Associate (i.e., the parties were unable to
reach agreement on the facts), the following procedure will be used: If the Associate
would rule the same way on either set of facts, a TEAM will be issued, which will note
that the factual disagreement is immaterial. If the Associate would rule differently
based on which specific set of facts is considered, then a TEAM will be issued
describing the resolution of the issue based on each set of facts.

If the TEAM provides alternate responses based on separate sets of facts, the
field will not be required to process the case on the basis of the conclusions in the
TEAM, as required by section 17.01 of Rev. Proc. 2002-2 in the case of a TAM.

## SECTION 9. ISSUANCE OF A TEAM

The Associate will attempt to issue all TEAMs to the field within 60 calendar days
of receipt. The Associate will provide the field with the TEAM at the earliest possible
date (whether the proposed TEAM is favorable or adverse, in whole or in part, to the
taxpayer). The Associate will not provide the taxpayer with the TEAM or advise the
taxpayer of a proposed or final conclusion until the Associate has considered a request
for reconsideration under section 10 of this revenue procedure or, if no reconsideration
is requested, after the expiration of the 30-day period to request reconsideration,
whichever occurs later.

## SECTION 10. RECONSIDERATION OF A TEAM

The field will have 30 calendar days from issuance to request reconsideration or

the TEAM becomes final and will be released to the taxpayer, as is provided in section
17 of Rev. Proc. 2002-2. The request for reconsideration from the field must come
from the director or area director, appeals. The request for reconsideration must
describe with specificity the errors in the TEAM analysis and conclusions. Requests for
reconsideration should not reargue points raised in the initial request, but should
instead focus on points that the TEAM overlooked or misconstrued in the field's
arguments in support of their request.

The Associate will consider the field's request for reconsideration and rule on
that request within 30 calendar days of receipt. The Associate may request further
submissions from the field or the taxpayer, but no additional submissions shall be made
in the absence of such a request. If the field does not request reconsideration, the
TEAM will take effect at the end of the 30-day period following the issuance of the
TEAM to the field. If reconsideration is requested, the TEAM will take effect 5 calendar
days after the reconsideration is ruled on.

In the event of a TEAM adverse to the taxpayer, in whole or in part, the taxpayer
may request section 7805(b) relief. Such a request will be treated as a separate
request subject to the user fee requirements in Rev. Proc. 2002-1. (Similar to section
301.9100 relief.)

## SECTION 11. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 2002-2, 2002-1 I.R.B. 82, is modified by the supplemental procedures
in this revenue procedure. If the TEAM provides alternate responses based on
separate sets of facts, the field will not be required to process the case on the basis of
the conclusions in the TEAM, as required by section 17.01 of Rev. Proc. 2002-2 in the
case of a TAM.

## SECTION 12. EFFECTIVE DATE

This revenue procedure is effective on the date of publication in the Internal
Revenue Bulletin, and the TEAM pilot procedures will remain in effect until the issuance
of Rev. Proc. 2003-2.

## SECTION 13. DRAFTING INFORMATION

The principal author of this revenue procedure is Susan L. Hartford of the Office
of Associate Chief Counsel (Procedure and Administration). For further information
regarding this revenue procedure, contact Ms. Hartford at 202-622-4940 (not a toll-free
call).

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