Peter J. Reilly discusses how difficult it is to interpret legal advice from field attorneys (LAFA). LAFA documents are prepared by Field attorneys in the Office of Chief Counsel that are reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the IRS. Mr. Reilly gives examples of how over half the LAFA document is redacted with all of the identifying information stripped out. He opines that this is the type of document that would not have been released before the enactement of the Freedom of Information Act (FOIA).
See Peter J. Reilly, "Snark Hunting Not Deductible," FORBES.com, Jan. 4, 2012.
Posted by William Alan Nelson II, Associate Editor, Wealth Strategies Journal
Leave a comment