Technical advice means advice in the form of a memorandum (hereinafter referred to as a TAM) furnished by an Associate office upon the request of a director or an appeals area di- rector, submitted in accordance with the provisions of this revenue procedure, in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices, or other precedents published by the Associate office to a specific set of facts. Such proceedings in- clude: (1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for credit or refund; (3) any matter under examination or in appeals pertaining to tax-exempt bonds, tax credit bonds, or mortgage credit certificates; and (4) any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the appeals area director. They also include processing and considering nondocketed cases in an area office but do not include docketed cases in which the issue involves the taxpayer (or a related taxpayer within the meaning of § 267 or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504) for any taxable year.
Technical advice means advice or guidance in the form of a memorandum furnished by the Employee Plans Technical or Exempt Organizations Technical office, (hereinafter referred to as “EP or EO Technical”), upon the request of an EP or EO Examinations Area manager, an EP or EO Determinations manager or an Appeals Area Director submitted in accordance with the provisions of this revenue procedure in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices or other precedents published by the headquarters office to a specific set of facts. (The references in this revenue procedure to an Appeals Area Director or an appeals office include, when appropriate, an Appeals Area Director, LMSB, a Deputy Appeals Area Director, LMSB, a Deputy Appeals Area Director, an Appeals Team Manager and include in employee plans matters another Operating Division of the Service described in the last sentence of section 1.01 above.) Such proceedings include (1) the exami- nation of a taxpayer’s return, (2) consideration of a taxpayer’s claim for refund or credit, (3) a taxpayer’s request for a determination letter, (4) any other matter involving a specific taxpayer under the jurisdiction of EP or EO Examinations, EP or EO Determinations, or an appeals of- fice or (5) processing and considering nondocketed cases of a taxpayer in an appeals office. However, they do not include cases in which the issue in the case is in a docketed case for any year.
Technical advice means helping nominators to interpret the nomination form and to provide the fullest range of relevant information for the informed assessment of their nomination. It does not include constructing the nominator’s case on their behalf.
Examples of Technical advice in a sentence
Technical advice and recommendations ("Advice") of Seller are intended for use by persons having appropriate skill, at their own risk.
Technical advice provided by the Seller verbally, in writing or by way of trials is given in good faith but without warranty, and this shall also apply where proprietary rights of third parties are involved.
Technical advice procedures are not applicable to an appeal made under this subdivision.
If the new holding is less favorable to the taxpayer, it will generally not be ap- plied to the period in which the tax- payer relied on the prior holding in sit- uations involving continuing trans- actions of the type described in§§ 601.201(1) (7) and 601.201(1) (8).(c) Technical advice memoranda often form the basis for revenue rul- ings.
The Appeals office has author- ity to allow a change and the resulting spread without referring the case to Technical.(e) Technical advice memorandums often form the basis for revenue rul- ings.
More Definitions of Technical advice
Technical advice. If AkzoNobel provides written or oral technical advice around the use of the Products, such advice will not create a legal relationship and no secondary obligation regarding the sales agreement. Such technical service will not exempt Buyer from its obligations to inspect and to reprehend (including the duty to run test applications).
Technical advice. ’ means advice or guidance in the form of a memorandum furnished by the national office upon the request of a district director or a chief, appeals office, submitted in accordance with the provisions of this revenue procedure, in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices, or other precedents published by the national office to a specific set of facts. Such proceedings include: (1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for refund or credit; (3) any matter under examination or in appeals pertaining to tax-exempt bonds or mortgage credit certificates; and (4) any other matter involving a specific taxpayer under the jurisdiction of the chief, examination division, or the chief, appeals office. They also include processing and considering nondocketed cases in an appeals office but do not include cases in which the issue in the case is in a docketed case for any taxable year. If, however, a case is docketed for an estate tax issue of a taxpayer while a request for technical advice on the same issue of the same taxpayer is pending, the national office may issue the technical advice memorandum if the appropriate appeals officer and government counsel agree, by memorandum, to the issuance of the technical advice memorandum.
Technical advice means a technical advice of Technical Expert;
Technical advice means helping nominators to interpret the nomination form and to provide the fullest range of relevant information for the informed assessment of their nomination.
Technical advice. ’ means advice or guidance in the form of a memorandum furnished by the national office upon the request of a district director or a chief, appeals office, submitted in accordance with the provisions of this revenue procedure, in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices, or other precedents published by the national office to a specific set of facts. Such proceedings include: (1) the examination of a taxpayer’s return; (2) the consideration of a taxpayer’s claim for refund or credit; (3) any matter under examination or in appeals pertaining to tax-exempt bonds or
Technical advice means advice or guidance in the form of a memorandum furnished by the Employee Plans Technical or Exempt Organizations Technical office, (hereinafter referred to as “EP or EO Technical”), upon the request of an EP or EO Examinations Area manager, an EP or EO Determinations manager or the Appeals Area Director, Area 7, submitted in accor- dance with the provisions of this revenue procedure in response to any technical or procedural question that develops during any proceeding on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices or other precedents published by the headquarters office to a specific set of facts. (The references in this revenue procedure to the Appeals Area Director, Area 7 include, when appropriate, an Appeals Area Director, LMSB, a Deputy Appeals Area Director, LMSB, a Deputy Appeals Area Director, Area 7 or an Ap- peals Team Manager.) Such proceedings include (1) the examination of a taxpayer’s return,
Technical advice. Seller has given Buyer no technical or engineering advice, and shall not be responsible for the representation of any of its employees with respect to any technical or engineering advice, in connection with the design, manufacture, transportation, installation or use of its goods.