Final answer:
Technical Advice Memoranda (TAM) are issued by the IRS in response to a request made by an IRS agent to provide guidance on complex tax issues.
Step-by-step explanation:
Technical Advice Memoranda (TAM) are issued by the IRS in response to a request made by an IRS agent. These memoranda provide guidance on complex tax issues and serve as a reference for taxpayers and IRS personnel.
For example, if an IRS agent encounters a tax situation that requires clarification or interpretation of the tax laws, they can request a TAM from the IRS National Office. The National Office then conducts research and analysis to provide a comprehensive response to the agent.
Overall, TAMs are an important tool in ensuring consistent interpretation and application of tax laws and regulations by the IRS.