Final answer:
Field Service Advice (FSAs) are binding guidance provided by the IRS National Office to IRS service centers. They serve as official interpretations of the tax laws and regulations for IRS employees. FSAs are issued to address complex or novel tax issues and provide uniform direction to IRS personnel in applying tax laws and making decisions.
Step-by-step explanation:
Field Service Advice (FSAs) are binding guidance provided by the IRS National Office to IRS service centers. They serve as official interpretations of the tax laws and regulations for IRS employees. FSAs are issued to address complex or novel tax issues and provide uniform direction to IRS personnel in applying tax laws and making decisions.
For example, if there is a new tax law change or a unique tax situation that arises, the IRS National Office may issue an FSA to provide guidance on how the law should be interpreted or how the situation should be handled. This ensures consistency in the application of tax laws across different IRS service centers.
FSAs are an important tool for IRS employees as they assist in resolving tax issues and making accurate decisions. They are binding on the IRS service centers and IRS personnel must adhere to the guidance provided in FSAs.