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 Technical Advice and Technical Expedited Advice

• 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 Other Legal 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