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. § 220.127.116.11.1.3) 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.