Effect of Private Rulings

INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM
March 11, 2002
Number: 200227009
Release Date: 7/5/2002
Index (UIL) No: 42.04-00, 167.14-11, 168.00-00, 263A.00-00, 7805.05-00
CASE MIS No.: TAM-111584-02/CC:PSI:B5
Industry Director
Natural Resources & Construction (LM:NRC)
Taxpayer’s Name:
Taxpayer’s Address:
Taxpayer’s Identification No:
Tax Year Involved:
This technical advice memorandum (TAM) modifies TAM 200043016 (July 14,
2000) to make it consistent with Revenue Ruling 2002-9, 2002-10 I.R.B. 614, as it applies to the issue of impact fees.
Further, this TAM lifts the suspension on consideration of the impact fee issue in
TAM 200203013 (October 9, 2001), where the taxpayer requested, in part, that relief under § 7805(b)(8) of the Internal Revenue Code as to the issue of impact fees, be extended to it and that TAM 200043016 be applied without retroactive effect. Based on the holding in Revenue Ruling 2002-9 and the modification of TAM 200043016 by this TAM, § 7805(b)(8) is not applicable.