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4.2.3.6
(10-01-2003)
Technical Coordination Reports
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Under the Technical Coordination Report Program, tax abuses, inequities,
and administrative problems in the interpretation and application of tax laws
and regulations are reported to Headquarters. It is essential that Headquarters
be made aware of the scope of tax arrangements that may have the effect of
legally circumventing the statute or regulations. Since examiners in the field
are often in the best position to identify these situations, the initial steps
toward the correction or elimination of the problems frequently originate
in the field.
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The Technical Coordination Report Program was established as a vehicle
for communicating these matters to Headquarters. The program is administered
by the Area Technical Coordinator, who is responsible for establishing and
maintaining an avenue of communication with Headquarterson problem areas encountered,
through the use of Technical Coordination Reports (TCR).
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