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https://www.irs.gov/irb/2025-01_IRB
This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs)
https://www.irs.gov/publications/p225
If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can visit TIGTA
https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS