A primer on IRS advice and guidance processes
September 12 | 2 p.m. ET | 18:00 GMT
Host: Howard Berman, managing director, Deloitte Tax LLP
1 Overview CPE credit | Taxes
For anyone not familiar with the inner workings of tax administration, the processes for requesting advice and interpreting guidance from the IRS may seem puzzling. What types of advice and other guidance does the IRS provide and what are the processes for requesting advice from the IRS? We'll discuss:
- The procedures for taxpayers to request advice from the IRS National Office, including Private Letter Rulings and determination letters.
- The steps for requesting a Pre-filing Agreement.
- The Technical Advice Memorandum process.
- Other publicly available IRS guidance.
Learn about various types of IRS advice and guidance that every taxpayer and tax practitioner will want to be familiar with.