Regarding Technical Advice Memoranda, Which Statement Is Incorrect

question 41

Multiple Choice

Regarding technical advice memoranda, which statement is incorrect?

• A) Issued by the National Office of IRS.
• B) Most often deal with a completed transaction.
• C) May be cited and used as precedent.
• D) Issued with multi-digit file numbers.
• E) None are incorrect.

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Definitions:

Active Voice

A grammatical voice in which the subject of a sentence performs the action expressed by the verb, leading to clear and direct statements.

Intimacy

A close, familiar, and usually affectionate or loving personal relationship with another person or group.

Tone

The attitude or emotional quality expressed through the choice of words and style of communication.

Credibility

The quality of being trusted and believed in, which is crucial for sources, authors, or institutions in garnering respect and acceptance of their information or viewpoints.