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ADMINISTRATIVE EMPLOYEE PLANS

Jan 03, 2022 · Rev. Proc. 2021-1 superseded. Rev. Proc. 2022-2, page 120. This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2021-2

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