Technical Advice Memorandum (T.A.M., Tech. Adv. Mem., T.A. Memo)
Written advice provided by the national IRS to local offices by request of an IRS district director or an IRS area director. A TAM responds to a technical or procedural question that arises during the examination of a taxpayer’s return. Similar to letter rulings, but relate to completed taxpayer transactions and rely on previously established authority, e.g. revenue rulings, regulations.