What type of memorandum ruling is issued for a complete transaction and requested by an IRS agent?

The correct answer is Technical Advice. A Technical Advice Memorandum (TAM) is specifically requested by IRS agents in the course of an audit or investigation. This type of memorandum is issued for complete transactions and provides the IRS's official guidance on how tax laws should be applied to particular situations.

This process allows the IRS to clarify complex tax issues and ensure consistency in the application of tax rules. A TAM addresses questions of law or fact pertaining to ongoing cases and is utilized to aid IRS personnel and relevant taxpayers in understanding the tax consequences of certain actions.

On the other hand, the other types listed do not fit the scenario described. Policy Rulings typically address broader general principles or guidelines instead of specific transactions. Final Rulings denote definitive conclusions on issues that have been previously discussed but are not directly tied to the request by an IRS agent for a specific transaction. Preliminary Analysis may indicate initial assessments of issues but lacks the formal conclusion and guidance that comes with Technical Advice.