Technical advice memorandum.

Technical advice memorandum. A technical advice memorandum is a written statement issued by the National Office to, and adopted by, a district director in connection with the examination of a taxpayer's return or consideration of a taxpayer's claim for refund or credit. A technical advice memorandum generally recites the relevant facts, sets forth the applicable law, and states a legal conclusion.


26 CFR § 301.6110-2

Scoping language


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