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IRS Field Service Advice Memorandums
FILE-NAME: FSA
COVERAGE: From 1992 through 2003; Beginning in 2004, the IRS Office of Chief Counsel no longer authors Field
Service Advice Memorandums.
FREQUENCY: No longer published
UPDATE-SCHEDULE: No longer published
CONTENT-SUMMARY:
IRS Field Service Memorandums (FSA file) provide non-binding case-specific written advice issued by the National Office of Chief Counsel to field personnel of either the Internal Revenue Service or the Office of Chief Counsel to help them develop an issue or determine litigation hazards for both substantive and
procedural matters.
These documents are no longer published by the IRS.
SEGMENT-DESCRIP: | CITE | This segment includes the citation of a document. | | | cite (FSA 200402007 or 2003 FSA LEXIS 1) | | | | | DATE | This segment contains the date the document was issued by the IRS. | | | date=12/18/2003 | | | | | REFERENCE | This segment contians IRS reference numbers. | | | reference (200402007) | | | | | TEXT | This segment contains the full-text of the FSA. | | | text (dual notice requirements) | | | |
DOC-DESCRIPTION:
A document is a memorandum issued by the National Office of Chief Counsel
advicing IRS personnel.
DISPLAY-SEQUENCE:
Reverse chronological by date.
HIER-LOC:
Area of Law - By Topic/Accounting/Access Directories/Tax Center/Federal/Primary/IRS
Area of Law - By Topic/Accounting/Find Statutes, Regulations & Administrative Materials/By Subtopic/Taxation/Find Federal Administrative Materials/Agency Decisions
Area of Law - By Topic/Administrative Law/Find Specific Agency Decisions & Materials/Tax - Federal
Area of Law - By Topic/Federal Practice/Find Statutes, Regulations, Administrative Materials & Court Rules/Adminstrative Agency Materials/Taxation/Agency Decisions
Area of Law - By Topic/Financial Crisis Litigation/Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation/Find Federal Administrative Materials/Agency Decisions
Area of Law - By Topic/Taxation/Find Federal Administrative Materials/Agency Decisions
Federal Legal - U.S./Find Statutes, Regulations, Administrative Materials & Court Rules/Administrative Agency Materials/Taxation/Agency Decisions
SAMPLE-DOC:
This document is not to be relied upon or otherwise cited as precedent by taxpayers.
Field Service Advice Memoranda 200402007
Chief Counsel Advice
FSA 200402007; 2003 FSA LEXIS 1
December 18, 2003
[*1]
REFERENCE: 200402007, January 9, 2004, Released Date
CC:PA:APJP:POSTN-165556-03, UILC: 9999.92-00
TEXT:
date: December 18, 2003
to: [TEXT REDACTED]
from: [TEXT REDACTED]
subject: Chief Counsel Advice
This Chief Counsel Advice responds to your memorandum dated November 20, 2003 in connection with a question whether the dual notice requirements of section 3201(d) of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) can be waived. In accordance with I.R.C. ? 6110(k)(3), this Field Service Advice should not be cited as precedent.
Issue
Whether the dual notice requirement of section 3201(d) of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) can be waived by joint filers during an examination.
Conclusion
A policy and/or practice of seeking waivers of the dual notice requirements required under section 3201(d) of RRA 98 would be perceived as an attempt to circumvent the letter and the spirit of statute which does not contemplate joint filers waiving these important notification rights. Although the language of the statute allows the Service to only send duplicate notices where "practicable", this provision's intent was to give the Service discretion in determining [*2] which notices were significant enough to require dual notification. The term "wherever practicable" cannot be construed as giving the Service permission to request that taxpayers waive this statutory right.
[REMAINDER OF TEXT OMITTED IN ORDER TO SHORTEN EXAMPLE]
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