For each description below, select either "Yes" or $"$No$"$ to outline if the description applies to TAMs $($Technical Advice Memoranda$)$ or TEAMs $($Technical Expedited Advice Memoranda$).$

$$Applies to TAMsApplies to TEAMs$$In the event of a tentatively adverse conclusion for the taxpayer or the field agent, a conference of right is offered.

YesNo

YesNo

$$Their purpose is to expedite legal guidance to field agents as tax disputes are developing.

YesNo

YesNo

$$Issued by the National Office of the IRS in response to questions raised by taxpayers or IRS field personnel during audits.

YesNo

YesNo

$$They require a mandatory presubmission conference involving the taxpayer.

YesNo

YesNo