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Federal Tax Research: Field Service Advice

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

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.