What topics are NOT appropriate for the advisory opinion process?
We cannot address the following topics in an advisory opinion: • hypothetical situations; • “model” arrangements; • general questions of interpretation; • activities in which the party requesting the advisory opinion is not, and does not plan to be, involved (for example, we cannot issue an opinion to Company A about the business practice of Company B, unless Company A is a current or prospective party to Company Bs business practice); • the fair market value of goods, services, or property; • whether an individual is a bona fide employee within the requirements of section 3121(d)(2) of the Internal Revenue Code of 1986; • the application of statutes not contained in sections 1128, 1128A, or 1128B of the Act; • the application of section 1877 of the Act (also known as the “Stark” law or “physician self-referral law”) (see Stark Law issues below).
