General Counsel Memoranda

General Counsel Memoranda

General Counsel Memoranda are documents prepared by the Office of the Chief Counsel that “contain the reasons behind the adoption of revenue rulings, private letter rulings, and technical advice memoranda” and have “important precedential value in determining future tax questions.” Taxation With Representation Fund v. IRS, 485 F.Supp. 263 at 266 (D.D.C. 1980)

Some General Counsel Memoranda documents include the following:

  • General Counsel’s Memoranda GCM 39893 Internal Revenue Service July 10, 2007 This document is not to be relied upon or otherwise cited as precedent by taxpayers. UIL Nos: 6402.00-00, 6402.08-01, 6402.12-00, 6402.12-01, 6511.09-01, 6511.00-00, 6511.01-01, 6511.01-02, 6511.09-00, 6511.09-02 GCM 39893 Date Numbered: July 10, 2007 GCM 39542; Revocation of Susan Carroll Director, Accounts Management (Wage & Investment)
  • General Counsel’s Memoranda GCM 39892 Internal Revenue Service Date: not given Date document numbered: November 26, 2002 Internal Control No.: CC:PRENO-148566-02 PSI:8:PSKirwan Uniform Issue List Nos.: 4291.00-00, 6501.00-00, 6651.00-00 Heather C. Malloy Associate Chief Counsel (Passthroughs and Special Industries)
  • General Counsel Memorandum GCM 39891 Internal Revenue Service January 2, 1997 Date document numbered: January 3, 1997 Internal Control No.: FREV-245981-96; Br6:RLOldak Uniform Issue List No.: 0511.00-00 Evelyn Petschek Assistant Commissioner

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