Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'

Exhibit p. 12: 'If an employer maintains that modifications had more than a nominal effect on the employer's trade or business operations, the employer needs to substantiate that the modifications resulted in a reduction in an employer's ability to provide goods or services in the normal course of the employer's business of not less than 10 percent to fall within the provisions of Notice 2021-20.' Exhibit p. 1: 'This GLAM may not be used or cited as precedent.' This is the Oct. 18, 2023 memorandum the Opening Brief quotes at 11 (3-ER-505) and identifies as 'IRS GLAM 2023-007' (Opening Br. at 44 n.6). Tri-State at 11-12 treats a GLAM as non-precedential by its own terms.