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This is the "Field Service Advice" page of the "Federal Tax Research" guide.
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Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Nov 13, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

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Field Service Advice Basics

"Field Service Advice (FSA) is case specific advice provided to examiners by the Associate Chief Counsel. FSA does not represent a final determination of the Service's position, even in the case for which it was requested." (Requests for Field Service Advice, I.R.M. § 4.8.8.12.1.3) The IRS has phased out FSAs.

      

    Abbreviation, Field Service Advice

    Below is a pertinent abbreviation.

    • Federal Service Advice Memorandum=FSA or F.S.A.
        

      Sources of Field Service Advice

      Below are links to select sources offering field service advice.

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