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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. § 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.
Field Service Advice, Checkpoint
1991-2002. Under the "Table of Contents" tab, navigate: Federal Library→Federal Source Materials→IRS Rulings & Releases→Private Letter Rulings & TAMs, FSAs, SCAs, CCAs, GCMs, AODs & Other FOIA Documents→Field Service Advice.
IRS Field Service Advice, Tax Analysts
1992-2004. Click on Research Tools→Federal Research Library→IRS Written Determinations (under "Browse Documents")→Field Service Advice (from pull down bar)