a. Indicate whether each statement is "True" or "False" regarding letter rulings. Issued rulings are substantial authority for all tax purposes. They are issued for a fee. Issued rulings apply to all taxpayers. They are issued by the National Office of the IRS. They are issued at the taxpayer's request. They describe how the IRS will treat a proposed transaction for tax purposes. b. Indicate whether each statement is "True" or "False" regarding technical advice memoranda (TAM). They provide the IRS's determination of an issue. They address completed rather than proposed transactions. They are issued in response to questions raised by taxpayers or IRS field personnel during audits. They are issued by the National Office of the IRS. They are released monthly. They may be cited or used as precedent