Court Jurisdiction of Tax Issues and Appellate StructureAccessing Tax Case Law
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This is the "Field Service Advice" page of the "Tax Law Research" guide.
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Last Updated: Aug 22, 2017 URL: Print Guide RSS Updates

Field Service Advice Print Page

What are Field Service Advice Documents?

Field Service Advice (FSA) memoranda are publicly available but are not officially published by the IRS.

They are specific to a particular case.

FSAs are issued by the office of Chief Counsel to provide case-specific advice to field employees.  However, FSAs have been phased out by the IRS. 

Authoritative Value:

FSAs do not represent a final determination of the IRS's position, even in the case for which they were issued.  They should not be cited as precedent.  

FSAs are not substantial authority for purposes of the substantial understatement penalty.


How Do I Access Field Service Advice Documents?

Electronic to Authorized Users:


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