### Question
How is the term Chief Counsel advice defined?


### Answer
The term **Chief Counsel advice** is defined in *26 U.S.C. § 6110* as the following:

> written advice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which—


(i) is issued to field or service center employees of the Service or regional or district employees of the Office of Chief Counsel

#### Citation:
  - *26 U.S.C. § 6110*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

