Field service advice FSA

{
  "id": "MLC-T-INS-001497",
  "term": "Field service advice FSA",
  "field": "Insurance and risk management",
  "definition": "A form of written guidance provided by the Office of Chief Counsel of the Internal Revenue Service (IRS) in response to a request from an IRS field office. The field service advice (FSA) addresses the application of tax law to a specific set of facts in a particular case under examination or litigation. While not a formal ruling that can be cited as precedent, it reveals the agency's legal reasoning and litigation strategy on tax-related risk issues.",
  "url": "https://mlchart.com/terminology/insurance/field-service-advice-fsa/"
}