A Technical Advice Memorandum Is Usually

question 32

Multiple Choice

A Technical Advice Memorandum is usually

• A) issued by the national office in response to an audit request.
• B) an internal IRS document describing alternative legislative proposals.
• C) requested by the taxpayer before entering into a taxable transaction.
• D) part of a Tax Court decision.

---

Definitions:

Cells

The basic structural, functional, and biological units of all living organisms, serving as the building blocks of life.

Divide

To separate or split something into parts or to share among several.

Universal Design

The creation of settings and equipment that can be used by everyone, whether or not they are able-bodied and sensory-acute.

Able-bodied

Describes a person who does not have a disability and is capable of performing various physical tasks and activities.