Part 33. Chief Counsel Directives Manual – Legal Advice
Table of Contents
33.1 Legal Advice- 33.1.1 Roles and Responsibilities for Providing Legal Advice
- 33.1.2 Chief Counsel’s Legal Advice Program
- 33.1.3 Releasing Legal Advice to the Public
- 33.2.1 Issuing Technical Advice Memorandum and Technical Expedited Advice Memoranda
- 33.2.2 Requests for Technical Advice and Technical Expedited Advice
- 33.3.1 Legislation and Miscellaneous Matters
- 33.3.3 Appeals Settlement Guidelines
- 33.3.4 Division Counsel (LB&I) Industry Program
- 33.3.5 Congressional and Other IRS Controlled Correspondence
- 33.3.6 Designating a Case for Litigation
- 33.3.7 Tax Forms, Tax Publications, and Public Use Forms
- 33.3.8 Whistleblower Taint Review Procedures