IRS Alphabet Soup GLAM, TAM, PLR, Rev Ruling, Rev. Proc

The GLAM Influence Over The Years
There seems to be a bit of confusion about how influential GLAM can be. GLAM, short for "glamorous" and a moniker appropriated to describe a genre of rock musicians and bands from the 1960s, 1970s and 1980s, "glam rockers". Think Roxy Music, David Bowie, KISS, The Sweet and T-Rex. But I digress. Today we are playing IRS Alphabet Soup and for starters, let's explore whether a GLAM can rock your world.
What is a GLAM?
A GLAM or generic legal advice memorandum constitutes internal IRS legal advice by the Office of Chief Counsel to assist IRS service personnel in administering their duties. A GLAM is not binding law and cannot be used or cited as precedent
Source: KPMG May 2022. KPMG International Limited is a multinational professional services networkand is one of the so-called Big Four accounting organizations.
What Are PLRs, TAMS and FSAs?
Private Letter Rulings ("PLRs"), Technical Advice Memoranda ("TAMs") and Field Service Advice Memoranda ("FSAs") are taxpayer-specific rulings furnished by the IRS National Office in response to requests made by taxpayers and/or Internal Revenue Service officials.
Private Letter Ruling (PLR) What is it?
- A PLR is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts.
- A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed.
- A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described.
- A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.
Technical Advice Memorandum (TAM) | What is it?
A technical advice memorandum, or TAM, is:
- Guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding.
- A request for a TAM generally stems from an examination of a taxpayer's return, a consideration of a taxpayer's claim for a refund or credit, or any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the area director, appeals.
- Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents.
- The advice rendered represents a final determination of the position of the IRS, but only with respect to the specific issue in the specific case in which the advice is issued.
- Technical Advice Memoranda are generally made public after all information has been removed that could identify the taxpayer whose circumstances triggered a specific memorandum.
It is important to note that, pursuant to 26 USC 6110(k)(3), such items cannot be used or cited as precedent. To wit "Unless the Secretary otherwise establishes by regulations, a written determination may not be used or cited as precedent. The preceding sentence shall not apply to change the precedential status (if any) of written determinations with regard to taxes imposed by subtitle D of this title"
Source: IRS.gov
What is a Rev. Proc.?
A Rev. Proc,, or revenue procedure, is an official statement of a procedure published in the Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge. – Rev. Proc. 89-14, 1989-8 I.R.B. 20.
Source: IRS.gov
What is a Revenue Ruling?
A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts.
Source: IRS. gov May 31, 2022
What is a Regulation?
A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register. Generally, regulations are first published in proposed form in a Notice of Proposed Rulemaking (NPRM). After public input is fully considered through written comments and even a public hearing, a final regulation or a temporary regulation is published as a Treasury Decision (TD), again, in the Federal Register.
But it's the GLAM that seems to hog all the attention.

