These documents are legal advice, signed by attorneys in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers. They are issued to assist Service personnel in administering their programs by providing authoritative legal opinions on certain matters, such as industry-wide issues.
2020-Current | 2012-2019 |2011 | 2010 | 2009 | 2008 | 2007
Note: These documents cannot be used or cited as precedent.
| Document number | Subject | Uniform Issue List (UIL) codes |
|---|---|---|
| PMTA-2007-01191 PDF | Spanish translation for U.S. Department of Treasury on payments | 9999.98-00 |
| PMTA-2007-01190 PDF | Decedent's returns | 32.00-00 |
| PMTA-2007-01189 PDF | PCC payments and EFTPS payments | 7502.00-00 |
| PMTA-2007-01188 PDF | Forms 8333 and 1040NR | 9114.00-00 |
| PMTA-2007-01187 PDF | Health Care Tax Credit application to college student | 35.00-00 |
| PMTA-2007-01186 PDF | Section 3705 of RRA 98 | 9999.98-00 |
| PMTA-2007-01185 PDF | Use of Form 1040NR | 152.00-00 |
| PMTA-2007-01152 PDF | Treatment of Payments from United Nations Joint Pension Plan (related to PMTA 00881)+C878 | 9114.03-06 |
| PMTA-2007-01148 PDF | 990-T Tax Rates for 501(c)(9) Organizations | 511.00-00 |
| PMTA-2007-01147 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2007-01123 PDF | Fraud Technical Advisor's Role in Civil and Criminal Investigations | 6663.00-00 |
| PMTA-2007-01122 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2007-01079 PDF | Clarification of Revenue Ruling 2000-6 | 3121.00-00 |
| PMTA-2007-01030 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2007-00954 PDF | Application of Section 170(f)(12) To Exempt Organization | 170.00-00 |
| PMTA-2007-00953 PDF | Juror Fees | 63.00-00 |
| PMTA-2007-00934 PDF | Final Adverse Determination letter | 9999.98-00 |
| PMTA-2007-00927 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2007-00925 PDF | Final Denial Letter | 501.00-00 |
| PMTA-2007-00918 PDF | Advice regarding Section 6304(b)(4) and Answering Machine Messages | 7602.00-00 |
| PMTA-2007-00915 PDF | Form 8453 Signature Requirement | 6065.00-00 |
| PMTA-2007-00888 PDF | Final Denial Letter Review | 501.00-00 |
| PMTA-2007-00884 PDF | Rejection of On-Line Returns | 6065.00-00 |
| PMTA-2007-00881 PDF | Investment in Contract for UN Pension | 72.00-00 |
| PMTA-2007-00858 PDF | Sharing ROTER and Quantity Measure Results at the Group Level | 9999.98-00 |
| PMTA-2007-00857 PDF | FY 2006 - 1204 Independent Review Findings | 9999.98-00 |
| PMTA-2007-00853 PDF | Application of Excise Taxes to Truck Parts | 4051.00-00 |
| PMTA-2007-00836 PDF | Availability of the Correction Programs Under Rev. Proc. 2003-44 for Plan Failures Relating to Certain Abusive Tax Avoidance Transactions | 6011.00-00 |
| PMTA-2007-00834 PDF | Disclosure Issues regarding ITIN Applications | 6103.00-00 |
| PMTA-2007-00832 PDF | Joint Board Regulations and Conflict of Interest Issues Relating to Advisory Committee Members | 9999.98-00 |
| PMTA-2007-00831 PDF | Hiring Practices - Lockbox Program | 9999.98-00 |
| PMTA-2007-00830 PDF | Collection of Liability on Section 6015(f) Innocent Spouse Cases | 6015.00-00 |
| PMTA-2007-00829 PDF | Obligating Funds by September 30th | 7526.00-00 |
| PMTA-2007-00827 PDF | Request from Department of Veterans Affairs to waive the fee applicable to the disclosures of unearned income information pursuant to IRC Section 6103(I)(7)(D)(viii) | 6103.00-00 |
| PMTA-2007-00825 PDF | Time of Section 6320 Hearing Request - When Notices of Federal Tax Lien Are "ob体育d" | 6320.00-00 6323.00-00 |
| PMTA-2007-00823 PDF | Request for Assistance on ruling requests under Rev. Proc. 2003-16 arising from death of IRA grantor or plan participant | 401.00-00 |
| PMTA-2007-00821 PDF | Disclosure of tax return information by Tax Counseling for the Elderly Program Volunteers | 6103.00-00 |
| PMTA-2007-00820 PDF | Joint Terrorism Task Force (JTTF) Polygraphs | 9999.98-00 |
| PMTA-2007-00819 PDF | Rule 6(e) and Tweel Issues that May Arise in the Context of Joint Civil and Criminal Investigations | 9999.98-00 |
| PMTA-2007-00817 PDF | 2006 Post-Booker Sentencing Update | 9999.98-00 |
| PMTA-2007-00816 PDF | Does a search warrant affidavit kept under seal satisfy the Fourth Amendment's requirement that a search warrant describe with particularity the items to be seized where the affidavit is the only document containing the list of items to be seized? | 9999.98-00 |
| PMTA-2007-00812 PDF | Federal Excise Taxes for the Sale of Butane | 4081.00-00 |
| PMTA-2007-00806 PDF | E-ob体育 Marketing Issues | 6107.00-00 |
| PMTA-2007-00794 PDF | Electronic Funds Transfer Payment System and Private Collection Agencies | 6103.00-00 |
| PMTA-2007-00793 PDF | Failure to Pay Penalty | 6651.00-00 |
| PMTA-2007-00792 PDF | Effect of KETRA Housing Exemption on Capital Loss Carryover Computations | 151.00-00 |
| PMTA-2007-00791 PDF | The relationship between EITC, deficiency procedures, and notice of claim disallowance procedures | 6211.00-00 |
| PMTA-2007-00790 PDF | Hawaii Public Accountants | 6107.00-00 |
| PMTA-2007-00789 PDF | West Virginia Public Accountants | 6107.00-00 |
| PMTA-2007-00780 PDF | Affect of Claim Disallowance Notices and Frozen Refunds on Criminal Cases | 9999.98-00 |
| PMTA-2007-00777 PDF | Movement of Estimated Tax Payments | 6402.00-00 |
| PMTA-2007-00776 PDF | Use of Records of Tax Enforcement Results in a Proposed Long Term Goal | 9999.98-00 |
| PMTA-2007-00775 PDF | 18 USC Section 510 | 7608.00-00 |
| PMTA-2007-00774 PDF | Illegal "tax protester" designation | 9999.98-00 |
| PMTA-2007-00771 PDF | OICs Processed at the end of year - IRS Guidance | 7122.00-00 |
| PMTA-2007-00765 PDF | Validity of Extensions of Time to ob体育 and Imposition of Interest on Penalties | 6662.00-00 |
| PMTA-2007-00763 PDF | Colorado Registered Accountants | 9999.98-00 |
| PMTA-2007-00759 PDF | Use of funds retained under IRC Section 6306(c)(2) | 6306.00-00 |
| PMTA-2007-00754 PDF | Captive insurance | 832.00-00 |
| PMTA-2007-00753 PDF | Captive insurance | 832.00-00 |
| PMTA-2007-00745 PDF | Private Collection Agencies Authority to Monitor Installment Agreements with Terms Beyond 60 months | 6306.00-00 |
| PMTA-2007-00744 PDF | Sharing Outcome Neutral Production Statistics | 9999.98-00 |
| PMTA-2007-00743 PDF | Failure to ob体育 Penalty on Subsequent Assessments | 9999.98-00 |
| PMTA-2007-00740 PDF | Contacts with Taxpayers who are Represented | 7521.00-00 |
| PMTA-2007-00738 PDF | Disclosure Concerns in Response to Snider et al. v. United States | 6103.00-00 |
| PMTA-2007-00734 PDF | Request for Recovery of rebate overpayment | 148.00-00 |
| PMTA-2007-00732 PDF | Warrantless Fuel Inspection on Private Property | 4083.00-00 |
| PMTA-2007-00729 PDF | Status of Taxpayer as Importer for Excise Tax Purposes | 4161.00-00 |
| PMTA-2007-00727 PDF | Refusal to Rule Letters | 7428.00-00 |
| PMTA-2007-00723 PDF | Use of Returns and Return Information in Money Laundering Investigations | 6103.00-00 |
| PMTA-2007-00722 PDF | Penalties for Invalid TINs on Schedules K-1 | 6722.00-00 |
| PMTA-2007-00721 PDF | Section 7526 and Eligibility for Organizations in Guam | 7526.00-00 |
| PMTA-2007-00718 PDF | Sharing Outcome Neutral Production Statistics | 9999.98-00 |
| PMTA-2007-00717 PDF | Technical Assistance Request | 831.00-00 |
| PMTA-2007-00716 PDF | ETA Request for Advice - Denial of Application or Suspension of IRS e-file Providers for Criminal Activity Prior to Conviction | 9999.98-00 |
| PMTA-2007-00714 PDF | GATT Interest | 6700.00-00 |
| PMTA-2007-00712 PDF | Request for Assistance (Valuation of 401(k) account balances in an Offer in Compromise) | 401.00-00 |
| PMTA-2007-00710 PDF | EITC FocusGroups | 9999.98-00 |
| PMTA-2007-00707 PDF | Request for Advisory Opinion - Use of Number of Convitions and Conviction Rate for Budgetary and Planning Purposes | 9999.98-00 |
| PMTA-2007-00706 PDF | Expansion of Credit Card Program for Payment of Taxes | 6311.00-00 |
| PMTA-2007-00705 PDF | Use of funds retained under IRC Section 6306(c)(2) | 6306.00-00 |
| PMTA-2007-00702 PDF | CDP Consideration of Terminated Offers in Compromise | 7122.00-00 |
| PMTA-2007-00701 PDF | Issues in Section 412(e) requests - Multiemployer Plans | 412.00-00 |
| PMTA-2007-00700 PDF | Review of Collecting Process, General Handbook Locating Taxpayer IRM 5.1.18 | 9999.98-00 |
| PMTA-2007-00699 PDF | Summary of the Supreme Court's recent decision in Fanfan and Booker | 9999.98-00 |
| PMTA-2007-00697 PDF | Request for Advisory Opinion - Applicability of RRA Section 1204 and Regulation 801 to the Collection quality Measurement System Program | 9999.98-00 |
| PMTA-2007-00695 PDF | Third Party Designee Check Box | 6103.00-00 |
| PMTA-2007-00693 PDF | Career Path for Local Taxpayer Advocates | 7803.00-00 |
| PMTA-2007-00691 PDF | "I" CAF Indicator | 9999.98-00 |
| PMTA-2007-00690 PDF | Eligibility of State Employe to be an Enrolled Agent | 9999.98-00 |
| PMTA-2007-00689 PDF | Collection Field Function Memorandum Section 1204 Review | 9999.98-00 |
| PMTA-2007-00687 PDF | Effect of the Law Enforcement Officer Safety Act of 2004 | 9999.98-00 |
| PMTA-2007-00686 PDF | Reporting Cancellation of Debt Income | 6050P.00-00 |
| PMTA-2007-00684 PDF | Section 6311 and Disclosure of Installment Agreement Payments to Credit Card Companies | 6311.00-00 |
| PMTA-2007-00682 PDF | Whole Dollar Reporting | 6102.00-00 |
| PMTA-2007-00679 PDF | United States v. Tweel | 9999.98-00 |
| PMTA-2007-00678 PDF | Timely Release of ob体育d Notice of Federal Tax Lien - Remittance by Personal Check | 6325.00-00 |
| PMTA-2007-00677 PDF | Signature Alternative for Electronic Filing of Corporate Extension Applications | 6061.00-00 |
| PMTA-2007-00675 PDF | RIS Proposal - Application of Failure to Pay Penalty While Installment Agreement in Effect | 6651.00-00 |
| PMTA-2007-00674 PDF | Collecting the Section 6672 Trust Fund Recovery Penalty Following Acceptance of an Offer in Compromise with the Employer for the Related Trust Fund Taxes | 6672.00-00 |
| PMTA-2007-00673 PDF | IRM Update of Section 6020(b) and the Collection Statute Expiration Date | 6020.00-00 |
| PMTA-2007-00658 PDF | Extension to ob体育 Tax Return | 6081.00-00 |
| PMTA-2007-00657 PDF | Mobile Machinery Exception to Definition of Highway Vehicle | 4041.00-00 |
| PMTA-2007-00655 PDF | IRC § 7605(b) and ASFRs | 7605.00-00 |
| PMTA-2007-00654 PDF | Illinois CPA | 9999.98-00 |
| PMTA-2007-00653 PDF | Third Party Contacts by Fraud Detection Centers in the Tenth Circuit and Where Summons are Requested | 7609.00-00 |
| PMTA-2007-00652 PDF | Notice 2004-01, Alternative Methods of Signing for Income Tax Return Preparers | 6061.00-00 |
| PMTA-2007-00651 PDF | Authority under IRC to canvass tax preparers | 7601.00-00 7602.00-00 6107.00-00 |
| PMTA-2007-00650 PDF | Groh v. Ramirez - Supreme Court Holds Flawed Search Warrant Invalid | 9999.98-00 |
| PMTA-2007-00642 PDF | Employee Suggestion for Form 433-A | 9999.98-00 |
| PMTA-2007-00638 PDF | Scholarship and Fellowship Grants | 117.00-00 |
| PMTA-2007-00635 PDF | Information Reporting for Payments to Section 530 Workers | 530.00-00 |
| PMTA-2007-00632 PDF | Application of the Failure to Deposit Penalty Under IRC Section 6656 | 6656.00-00 |
| PMTA-2007-00624 PDF | New Orleans Legal Assistance Merger | 7526.00-00 |
| PMTA-2007-00623 PDF | Relevant conduct Computations | 9999.98-00 |
| PMTA-2007-00622 PDF | Bankruptcy Document Retention | 5 USC 552a |
| PMTA-2007-00618 PDF | Tax Counseling for the Elderly (TCE) Award Ranking Criteria | 7526.00-00 |
| PMTA-2007-00617 PDF | New Electronic Tax Payment Initiatives | 6311.00-00 |
| PMTA-2007-00616 PDF | LITC Program Review Panel: Conflict of Interest | 7526.00-00 |
| PMTA-2007-00614 PDF | Request for Advice - Privacy Issues Related to On-Line Filing Enhancements | 5USC 552a |
| PMTA-2007-00610 PDF | Jurisdictional Limitation Restricts IRS Forfeiture of SUA Proceeds under 18 USC Section 981(a)(1)(C) | 9999.98-00 |
| PMTA-2007-00604 PDF | Horse's Tax Service | 7206.00-00 |
| PMTA-2007-00599 PDF | Revised Form 3949 | 7602.00-00 |
| PMTA-2007-00598 PDF | Travel Claim Belatedly Discovered Not Taxable | 6413.00-00 |
| PMTA-2007-00597 PDF | Review of 2004 LITC Pub. 3319 / Certifications of Compliance with Tax Obligations / Paperwork Reduction Act Issues | 9999.98-00 |
| PMTA-2007-00595 PDF | Tax Compliance for LITC Grantees and Key Personnel | 6103.00-00 |
| PMTA-2007-00594 PDF | Giglio/Henthorn Advice | 9999.98-00 |
| PMTA-2007-00592 PDF | Filing Forms 1099 for Tax Amnesty Program | 6041.00-00 |
| PMTA-2007-00591 PDF | Employee Emergency Relief Funds and IRC 102(c) | 102.00-00 |
| PMTA-2007-00589 PDF | Preparer/ERO Electronic Signature Issues | 6061.00-00 |
| PMTA-2007-00583 PDF | Exceptions from Unrelated Business Income Tax | 514.10-00 |
| PMTA-2007-00582 PDF | Payment of Interest on Limited Payability Refunds | 6621.00-00 |
| PMTA-2007-00581 PDF | Notification Requirements for Extensions of Time to ob体育 | 6081.00-00 |
| PMTA-2007-00580 PDF | Low Income Tax Clinic Grants Matched with Legal Services Corporation Funding | 7526.00-00 |
| PMTA-2007-00579 PDF | Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) | 7526.00-00 |
| PMTA-2007-00578 PDF | Low-Income Tax Clinic Late Application Submissions (SPEC) | 7526.00-00 |
| PMTA-2007-00577 PDF | Low-Income Tax Clinic Grant Matched with Indian Tribal Organizations Grant Funding (SPEC) (This is a duplicate in content to PMTA 556 listed above.) | 9999.98-00 |
| PMTA-2007-00576 PDF | Application of Executive Order 13166 to Requirement for Translated Documents From Applicant for Individual Taxpayer Identification Number | 9999.98-00 |
| PMTA-2007-00575 PDF | Low-Income Tax Clinic (LITC) Questionable Award and Alleged Misappropriation of Funds | 501.00-00 |
| PMTA-2007-00573 PDF | Revised Draft Deposit Policy | 7809.00-00 |
| PMTA-2007-00566 PDF | Authority for the National Taxpayer Advocate to ob体育 Amicus Briefs with the Courts of the United States | 7452.00-00 |
| PMTA-2007-00564 PDF | Computation of Interest re: a VEBA Trust | 501.00-00 419.00-00 |
| PMTA-2007-00563 PDF | Refunds of Section 1446 Tax | 1446.00-00 6501.00-00 |
| PMTA-2007-00562 PDF | Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) | 9999.98-00 |
| PMTA-2007-00560 PDF | Low-Income Tax Clinic Late Application Submissions (SPEC) | 7526.00-00 |
| PMTA-2007-00559 PDF | Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act | 6050I.00-00 |
| PMTA-2007-00556 PDF | Low-Income Tax Clinic Grants Matched with Indian Tribal Organizations Grant Funding (SPEC) | 9999.98-00 |
| PMTA-2007-00555 PDF | Proposal for PIN as Signature on Applications for e-Services, e-ob体育, and PTIN | 6061.00-00 |
| PMTA-2007-00554 PDF | Use of Data From the Federal Parent Locator Service | 32.00-00 |
| PMTA-2007-00553 PDF | Tax-Exempt Applicants - Other Than Section 501(c)(3) | 9999.98-00 |
| PMTA-2007-00552 PDF | Low Income Taxpayer Clinics: Ancillary Return Preparation | 9999.98-00 |
| PMTA-2007-00550 PDF | Prompt Deposit of Remittances | 7809.00-00 |
| PMTA-2007-00547 PDF | Frivolous ob体育r Taxpayer Advocate Service/Appeals Determination | 6330.00-00 |
| PMTA-2007-00545 PDF | Advertising Fugitive Awards | 7623.00-00 |
| PMTA-2007-00543 PDF | Low-Income Tax Clinic Grants Matched with Legal Services Corporation Funding | 9999.98-00 |
| PMTA-2007-00542 PDF | Section 1204 Review of DRIPS (Driver of Resource Improvement Program) Guidances | 9999.98-00 |
| PMTA-2007-00541 PDF | Question Regarding Form 8453-F and Direct Debits | 9999.98-00 |
| PMTA-2007-00539 PDF | Changes to Due Diligence Requirements of IRC § 32 (c)(1)(C)(i) as Amended by the Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) | 6695.00-00 |
| PMTA-2007-00538 PDF | Systemic Levies ACS | 6330.00-00 |
| PMTA-2007-00537 PDF | IRS Acceptance of FAX Signature | 6061.00-00 |
| PMTA-2007-00536 PDF | Charging Alternatives for Electonically ob体育d Returns Where Form 8453 is Not Available To Prove Signature | 7206.00-00 |
| PMTA-2007-00533 PDF | Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act | 6050I.00-00 |
| PMTA-2007-00532 PDF | Ex Parte Communications with Appeals | 7803.00-00 |
| PMTA-2007-00531 PDF | Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds | 7526.00-00 |
| PMTA-2007-00529 PDF | Status of Funding Currently Appropriated for the Low-Income Tax Clinic (LITC) and Tax Counseling for the Elderly (TCE) Programs that is Available for Obligation | 7526.00-00 |
| PMTA-2007-00528 PDF | Low-Income Tax Clinics' Reimbursable Expenses, Community Tax Aid, Inc. Inquiry | 7526.00-00 |
| PMTA-2007-00524 PDF | Credit Card Delinquencies | 9999.98-00 |
| PMTA-2007-00523 PDF | Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds (This appears to be an unsigned duplicate - in content - of PMTA 531 listed below) | 7526.00-00 |
| PMTA-2007-00522 PDF | Clarification of Terminology Used in 26 CFR Part 801 Section 6(b) | 9999.98-00 |
| PMTA-2007-00521 PDF | Tax-Exempt Applicants - Section 501(c)(4) | 7526.00-00 |
| PMTA-2007-00513 PDF | IRC § 6631 Interest Notice Requirements | 6213.00-00 |
| PMTA-2007-00511 PDF | Accepting a prior Form 2555 filed in 1988 as it would affect the section 911 election on Form 2555 for a subsequent year | 911.00-00 |
| PMTA-2007-00510 PDF | Faxed Signatures for CAWR & FUTA | 6065.00-00 |
| PMTA-2007-00506 PDF | State Income Tax Levy Program (SITLP) and Community Property Sales | 6321.00-00 |
| PMTA-2007-00504 PDF | Abatement of the Frivolous Income Tax Return Penalty | 6702.00-00 |
| PMTA-2007-00499 PDF | Clarification of FUTA Legislations | 3301.00-00 |
| PMTA-2007-00495 PDF | Solicited and Unsolicited Referrals of Low-Income Pro Se Taxpayers to Low-Income Tax Clinics | 7526.00-00 |
| PMTA-2007-00485 PDF | Appeals Settlement Guidelines: Construction/Real Estate Industry -- Retainage Payable | 461.00-00 |
| PMTA-2007-00484 PDF | Application of IRC Section 6081 | 6081.00-00 |
| PMTA-2007-00480 PDF | Request for Electronic Signature and Authentication Methods for Transcript Delivery System and Disclosure Authorization | 6103.00-00 |
| PMTA-2007-00462 PDF | Waivers for § 6015(f) Cases | 6015.00-00 |
| PMTA-2007-00458 PDF | Questions on IRC Section 6651 | 6651.00-00 |
| PMTA-2007-00457 PDF | Section 6651(f) | 6651.00-00 |
| PMTA-2007-00455 PDF | Review of IRM 3.17.79.16.19 | 6532.00-00 |
| PMTA-2007-00451 PDF | Use of Tax Return Information To Locate IRS Fugitives and Wanted Persons (PMTA 449 listed above is the attachment to this memorandum) | 6103.00-00 |
| PMTA-2007-00450 PDF | FinCEN's Change to its Networking Disclosure Policy and CI's Use of FinCEN's SAR Database | 6103.00-00 |
| PMTA-2007-00449 PDF | Use of Return Information to Locate Fugitives | 6103.00-00 |
| PMTA-2007-00437 PDF | Cellular Telephone Expense Reimbursement | 280F.00-00 |
| PMTA-2007-00436 PDF | Referral Path of Violations of IRC § 6050I Involving Forms 8300 | 7203.00-00 |
| PMTA-2007-00435 PDF | Internal Revenue Accounting Control (IRAC) and Individual Master ob体育 (IMF) Duplication | 6301.00-00 |
| PMTA-2007-00431 PDF | Section 280A(c)(6) | 280A.00-00 |
| PMTA-2007-00430 PDF | Fuel Sample - Chain of Custody Documents | 4081.00-00 |
| PMTA-2007-00429 PDF | Suspension of the Statutes of Limitations Under Section 7811(d) | 7811.00-00 |
| PMTA-2007-00426 PDF | Privacy Act and Unauthorized Disclosure Considerations of Placing Form 5500 Information on the IRS' Web Site | 6103.00-00 |
| PMTA-2007-00424 PDF | Managerial Approval for Penalty Assessments | 6751.00-00 |
| PMTA-2007-00423 PDF | Collection Due Process Issues Related to Estate and Gift Tax Collection | 6324.00-00 |
| PMTA-2007-00421 PDF | RRA 98 Sections 3306, 3308, 3506 | 6631.00-00 |
| PMTA-2007-00418 PDF | Legal Authority of the Taxpayer Advocate - Historical Development | 7811.00-00 |
| PMTA-2007-00417 PDF | Effect of Legislative Amendment to Internal Revenue Code Section 7436 on the Notice of Determination Concerning Worker Classification Under Section 7436 | 7436.00-00 |
| PMTA-2007-00416 PDF | GATT Credit Interest Computations | 6402.00-00 6413.00-00 |
| PMTA-2007-00415 PDF | Rescission of Section 6015 Final Determination Letters | 6015.00-00 |
| PMTA-2007-00410 PDF | United States Department of Agriculture (USDA) Farmers' Settlement Claims | 6513.00-00 6511.00-00 |
| PMTA-2007-00407 PDF | Disclaimer of Property Received Under a Will | 2518.00-00 |
| PMTA-2007-00406 PDF | Interest Abatement for IRS Audit Delays | 6404.00-00 |
| PMTA-2007-00405 PDF | Charging for Exempt Organization Return Compact Disks | 6103.16-00 |
| PMTA-2007-00404 PDF | Authority to sign Notices of Deficiency and Form 872 | 6212.00-00 |
| PMTA-2007-00403 PDF | Timeliness of Refund Claim | 6511.00-00 |
| PMTA-2007-00402 PDF | Paid Preparer Issues - Internet Returns | 7701.00-00 |
| PMTA-2007-00401 PDF | Qualifications for exempt status | 501.00-00 |
| PMTA-2007-00399 PDF | Tip Validation | 7605.00-00 |
| PMTA-2007-00396 PDF | Volunteer Income Tax Agreement (VITA) Agreements | 9999.98-00 |
| PMTA-2007-00394 PDF | Review of Proposed P-5-133 Policy Changes | 9999.98-00 |
| PMTA-2007-00393 PDF | Feedback from Practitioners about Requirement to Sign Returns | 6695.00-00 |
| PMTA-2007-00392 PDF | Setting Area and Territory Goals in Compliance with RRA 98, Section 1204 and 26 CFR 801 | 9999.98-00 |
| PMTA-2007-00389 PDF | Photocopied Signatures on Amended Returns | 6061.00-00 6065.00-00 |
| PMTA-2007-00387 PDF | Overpayment Interest on Refunds Due to Taxpayer | 6611.00-00 |
| PMTA-2007-00384 PDF | Purchase of Property Sold at IRS Tax Sale | 6331.00-00 |
| PMTA-2007-00382 PDF | Application of Surplus Levy Proceeds to Unlevied Periods | 6330.00-00 |
| PMTA-2007-00379 PDF | Financial Audits and Reports Required By 26 USC §§ 7608 (c)(4)(A) and (B) | 7608.00-00 |
| PMTA-2007-00378 PDF | Review of Appeals Manual for Compliance with Section 1204 of RRA 98 and 26 CFR 801 | 9999.98-00 |
| PMTA-2007-00376 PDF | Filing Requirement Imposed by IRC § 6012(c) | 6012.00-00 |
| PMTA-2007-00375 PDF | Modification of CSP Agreement | 7436.00-00 |
| PMTA-2007-00373 PDF | Abatement of Tax Balances in Audit Reconsideration Cases | 6203.00-00 6404.00-00 |
| PMTA-2007-00371 PDF | Abatements under § 6015 | 6015.00-00 |
| PMTA-2007-00370 PDF | Solicitation of Returns Issue Raised by Letter 3164(c) | 7602.00-00 |
| PMTA-2007-00369 PDF | Advice on Third Party Contacts | 7602.00-00 |
| PMTA-2007-00368 PDF | Application of Section 7602(c) to Questionable Refund Detection Teams | 7602.00-00 |
| PMTA-2007-00366 PDF | FreeTaxPrep.com, Inc. Proposal | 9999.98-00 |
| PMTA-2007-00365 PDF | Form 911 and Third Party Contacts | 7602.00-00 |
| PMTA-2007-00364 PDF | Reduction of Failure to Pay Penalty During Installment Agreement | 6651.00-00 |
| PMTA-2007-00363 PDF | Liability for Trust Fund Recovery Penalty | 6672.00-00 |
| PMTA-2007-00362 PDF | Request for Information Services - Request number TCP-9-0272 (Duplicate) | 6404.00-00 |
| PMTA-2007-00361 PDF | Request for Information Services - Request number TCP-9-0272 | 6404.00-00 |
| PMTA-2007-00360 PDF | EFTPS--Adjustment Feature for Bulk ob体育rs | 6302.00-00 |
| PMTA-2007-00359 PDF | Use of Math Error Procedure to Disallow Claims Involving Deceased Individuals | 6213.00-00 |
| PMTA-2007-00358 PDF | Reversal of Offset in Innocent Spouse Cases | 6015.00-00 |
| PMTA-2007-00355 PDF | Validity of Tax Assessments | 6502.00-00 |
| PMTA-2007-00354 PDF | Application of the one claim rule | 6420.00-00 |
| PMTA-2007-00353 PDF | Use of Records of Tax Enforcement Results in Self-Appraisals | 9999.98-00 |
| PMTA-2007-00352 PDF | Sharing of Client Lists and Other Pertinent Information in Abusive Trust Investigations | 9999.98-00 |
| PMTA-2007-00347 PDF | Significant Hardship under IRC Section 7811(a) | 7811.00-00 |
| PMTA-2007-00346 PDF | Stamped Signature on Notice of Deficiency | 6212.00-00 |
| PMTA-2007-00344 PDF | USPS Delivery Confirmation | 7502.00-00 |
| PMTA-2007-00343 PDF | Rescinding a Seizure | 6335.00-00 |
| PMTA-2007-00339 PDF | Fraudulent Trust Article | 9999.98-00 |
| PMTA-2007-00337 PDF | Abusive Trust Teleconferences | 6103.08-04 |
| PMTA-2007-00333 PDF | Section 1204: Fair and Equitable Treatment of Taxpayers | 9999.98-00 |
| PMTA-2007-00332 PDF | Use of Pseudonyms on IRS Identification Cards | 9999.98-00 |
| PMTA-2007-00330 PDF | Information Agreement | 9999.98-00 |
| PMTA-2007-00329 PDF | Low Income Taxpayer Clinics | 9999.98-00 |
| PMTA-2007-00328 PDF | Proposed Information Agreements; Illinois District | 9999.98-00 |
| PMTA-2007-00327 PDF | Review of Collection Quality Measurement Systems | 9999.98-00 |
| PMTA-2007-00325 PDF | Request for Opinion on Collection Quality Measurement System | 9999.98-00 |
| PMTA-2007-00324 PDF | Privatization of Special Enrollment Examination | 9999.98-00 |
| PMTA-2007-00315 PDF | Use of a Summons to Obtain Account Information From an Internet Service Provider | 7602.00-00 |
| PMTA-2007-00309 PDF | Request for Legal Opinion on the Taxability of Travel Expenses of Special Agent Assigned to Undercover Operation for Period in Excess of One Year | 162.00-00 |
| PMTA-2007-00308 PDF | 1998 Sentencing Guideline Amendments | 9999.98-00 |
| PMTA-2007-00307 PDF | Forfeiture Notice Requirements When Owner is Incarcerated | 7325.00-00 |
| PMTA-2007-00300 PDF | Final Regulation - § 301.6867-1, Presumptions Where Owner of Large Amount of Cash is not Identified | 6867.00-00 |
| PMTA-2007-00296 PDF | Offsets after Filing of Innocent Spouse Claims | 6015.00-00 |
| PMTA-2007-00294 PDF | Termination of Installment Agreements Following Failure to ob体育 Returns | 6651.00-00 |
| PMTA-2007-00292 PDF | Abatement of Interest | 6404.00-00 |
| PMTA-2007-00291 PDF | Counsel Assistance with Activities Reports | 7803.02-02 |
| PMTA-2007-00290 PDF | Letter from Deputy Director Revenue London, England | 9114.00-00 |
| PMTA-2007-00288 PDF | Processing Returned Refund Checks | 6404.00-00 |
| PMTA-2007-00286 PDF | Innocent Spouse Memorandum 1999-4: Credit Date for Refund Offsets Under Section 6015 | 6015.00-00 |
| PMTA-2007-00285 PDF | Abatement of Interest | 6404.04.01 |
| PMTA-2007-00284 PDF | RRA 3306 & 3308 - Notice Penalties Under 6751 and 6631 | 6751.00-00 6631.00-00 |
| PMTA-2007-00283 PDF | Abating Small Dollar Amounts - ANMF Cleanup | 6404.00-00 |
| PMTA-2007-00281 PDF | Treatment of Rollover | 72.00-00 |
| PMTA-2007-00279 PDF | Effect of RRA 98 on Interest and Penalty Notices | 6631.00-00 |
| PMTA-2007-00278 PDF | Appeals Arbitration Procedure | 7123.00-00 |
| PMTA-2007-00277 PDF | Foregiveness of Debt by Veteran's Administration | 6201.00-00 6511.00-00 |
| PMTA-2007-00276 PDF | Limitation on Credit or Refund | 6511.00-00 |
| PMTA-2007-00275 PDF | Failure to Roll-over IRA Timely | 402.00-00 |
| PMTA-2007-00274 PDF | RRA Section 3417 Interpretations | 9114.01-26 |
| PMTA-2007-00273 PDF | Appeal Rights Under § 6695(g) | 6695.00-00 |
| PMTA-2007-00272 PDF | Business Master ob体育 (BMF) Forms - Transaction of Dollars-Only Amounts | 6102.00-00 |
| PMTA-2007-00269 PDF | Appeals Arbitration Procedure | 7123.00-00 |
| PMTA-2007-00267 PDF | Tax Treaty Secrecy and NARA | 6103.00-00 |
| PMTA-2007-00265 PDF | Processing Returned Refund Checks | 6404.00-00 |
| PMTA-2007-00264 PDF | Penalty for Early IRA Distribution | 72.00-00 |
| PMTA-2007-00262 PDF | Annual Notice of Tax Deliquency under IRC Section 7524 - Non-master ob体育 Accounts | 7524.00-00 |
| PMTA-2007-00260 PDF | Collection of Unpaid Employee Portion of FICA Tax | 3102.00-00 |
| PMTA-2007-00258 PDF | Alternative Minimum Tax Foreign Tax Credit Computation | 59.00-00 |
| PMTA-2007-00257 PDF | Request for Clarification of Previous Guidance WTA-N-108252-97, Memo dated 7/7/97 | 6621.00-00 |
| PMTA-2007-00256 PDF | Electronically Transmitted EIC Returns | 32.00-0 |
| PMTA-2007-00255 PDF | Equitable Relief | 7122.00-00 |
| PMTA-2007-00253 PDF | Reduction of Failure to Pay Penalty During Installment Agreement | 6651.00-00 |
| PMTA-2007-00252 PDF | Counsel Review of Lien/Levy and Offer in Compromise Review Procedures | 6320.00-00 |
| PMTA-2007-00251 PDF | Credit Card Convenience Fees | 212.00-00 |
| PMTA-2007-00249 PDF | Section 6404(h) Abatement of Interest on Tax Not Shown on the Return | 6404.00-00 |
| PMTA-2007-00248 PDF | Tip Validation Inspection | 7605.00-00 |
| PMTA-2007-00247 PDF | Need for Fiduciary to be Among Certain Practice Groups | 9999.98-00 |
| PMTA-2007-00246 PDF | Authority of Taxpayer Assistance Orders Over Appeals | 7811.00-00 |
| PMTA-2007-00245 PDF | Tax Treatment of Insurance Premium Deposits | 832.00-00 |
| PMTA-2007-00244 PDF | Overpayment Interest Rate for S Corporations | 6621.00-00 |
| PMTA-2007-00243 PDF | Section 6662(c) Penalties and EIC | 6662.00-00 |
| PMTA-2007-00237 PDF | Generation of Notices for Small Dollar Amounts | 6404.00-00 |
| PMTA-2007-00234 PDF | Abatement of Trust Fund Recovery Penalty | 6402.00-00 |
| PMTA-2007-00233 PDF | D.C. Income Tax Withholding | 162.00-00 |
| PMTA-2007-00232 PDF | Registration of Heavy Vehicle Manufacturers and Retailers | 4052.00-00 |
| PMTA-2007-00231 PDF | Request for Opinion - CIAT Membership of Puerto Rico | 9114.13-04 |
| PMTA-2007-00230 PDF | Request for Technical Assistance on the Frivolous Return Penalty | 6702.00-00 |
| PMTA-2007-00229 PDF | Prepaid Telephone Cards; Application of the Communication Excise Tax Prior to November 1, 1997 | 4291.00-00 |
| PMTA-2007-00227 PDF | U.S. Harbor Maintenance Tax and Tax Treaties | 4461.00-00 |
| PMTA-2007-00226 PDF | Service's Authority to Examine Noncompliance Issues Under § 42 | 42.00-00 |
| PMTA-2007-00225 PDF | Section 3467 of the IRS Restructuring and Reform Act (RRA) of 1998 | 3467.00-00 |
| PMTA-2007-00224 PDF | Application of Section 7502 to Refunds Claimed on Original Delinquent Returns | 7502.00-00 |
| PMTA-2007-00222 PDF | Deductions for Repayments | 62.00-00 |
| PMTA-2007-00220 PDF | Clarification of Common Paymaster and Agent Rules | 3121.00-00 |
| PMTA-2007-00219 PDF | Undeliverable Refunds on Internet | 6103.00-00 |
| PMTA-2007-00218 PDF | Reimbursed Travel Expenses of Employee | 274.00-00 |
| PMTA-2007-00217 PDF | Indirect Reimbursement of Nonqualified Moving Expenses | 162.00-00 |
| PMTA-2007-00216 PDF | Form 940 Questions | 6011.00-00 |
| PMTA-2007-00215 PDF | Standard Deduction and Personal Exemptions | 63.00-00 |
| PMTA-2007-00214 PDF | Processing Form 2688, Application for Additional Extension of Time to ob体育 U.S. Individual Income Tax Return | 6081.00-00 |
| PMTA-2007-00211 PDF | IRC § 7436 Procedure for Use in Employment Tax Adjustment Program Cases | 7436.00-00 |
| PMTA-2007-00210 PDF | Treatment of Advance Earned Income Credit Payments by Household Employers | 3507.00-00 |
| PMTA-2007-00209 PDF | PBGC Disclosure of Return Information to Contractors | 6103.14-00 |
| PMTA-2007-00208 PDF | Information Returns for Timber Purchases | 6041.00-00 |
| PMTA-2007-00207 PDF | Summary Record of Assessment | 6203.00-00 |
| PMTA-2007-00205 PDF | Assertion of the Negligence Penalty under Section 6662(b)(1) on Underpayment of Excise Taxes | 6662.00-00 |
| PMTA-2007-00203 PDF | Earned Income Credit - Sections 32(c)(1)(C) and 32(c)(3)(B)(iii) | 32.00-00 |
| PMTA-2007-00202 PDF | Tax Treatment of Employer-Provided Health Care | 106.00-00 |
| PMTA-2007-00201 PDF | Treatment of Appeals Settlement Guidelines Under the FOIA | 5 USC 552 |
| PMTA-2007-00200 PDF | Treatment of Appeals Settlement Guidelines Under the FOIA | 5 USC 552 |
| PMTA-2007-00199 PDF | Deductibility of Personal Property Tax by Lessee | 164.00-00 |
| PMTA-2007-00197 PDF | Statute of Limitations for Assessable Penalties | 6715.00-00 |
| PMTA-2007-00196 PDF | Clarification of Common Paymaster and Agent Rules | 3121.00-00 3306.00-00 |
| PMTA-2007-00195 PDF | Nonrebate Erroneous Refunds -- Additional Issues | 7405.00-00 |
| PMTA-2007-00194 PDF | Foreign Agency PLR Request | 892.00-00 |
| PMTA-2007-00193 PDF | Requirements for Membership in CIAT | 9114.00-00 |
| PMTA-2007-00192 PDF | Request for Technical Assistance on Sections 25A and 221 | 221.00-00 |
| PMTA-2007-00191 PDF | Definition of "held for use..other than a nontaxable use" as that term is used in § 6715 (a) (2) | 6715.00-00 |
| PMTA-2007-00190 PDF | Recent Sale of Property | 6335.00-00 |
| PMTA-2007-00189 PDF | Penalty Calculations under § 6715 | 6715.00-00 |
| PMTA-2007-00188 PDF | Modified Adjusted Gross Income Limit Application to Carryforward of D.C. First-Time Homebuyer Credit | 1400.00-00 |
| PMTA-2007-00187 PDF | Effect of the 21-Day Interest-Free Period on Filing of the Notice of Federal Tax Lien | 6601.00-00 |
| PMTA-2007-00186 PDF | Request for Opinion - Strategy to improve compliance with Self-Employment Tax Requirements | 6611.00-00 |
| PMTA-2007-00185 PDF | Application of IRC § 6205 on Audits/Reviews by Federal Agencies in Enforcing Certain Federal Labor Laws | 6205.00-00 |
| PMTA-2007-00183 PDF | Use of Form 8821 for Montana Joint Form 941 Test | 6103.03-00 |
| PMTA-2007-00181 PDF | FOIA Requests on Mark-to-Market Valuation Software | 5 USC 552 |
| PMTA-2007-00178 PDF | Request for Technical Advice | 6404.00-00 |
| PMTA-2007-00177 PDF | Withholding when Retirement Accounts are Levied | 3405.00-00 |
| PMTA-2007-00173 PDF | Singapore Central Provident Fund | 911.00-00 |
| PMTA-2007-00172 PDF | Disclosure of Taxpayer/Loan Applicants' Tax Information to so-called "Fourth-Party" Agents of Lending Institutions pursuant to I.R.C. § 6103(c) | 6103.00-00 |
| PMTA-2007-00171 PDF | Employment Tax Status of Disabled Workers | 9999.98-00 |
| PMTA-2007-00170 PDF | Authority to Deny Employer Identification Numbers | 6109.00-00 |
| PMTA-2007-00169 PDF | Inspection of Books and Records for a Tip Validation | 7602.00-00 |
| PMTA-2007-00168 PDF | Clarification of Opinion Re: IRC 6611(e)(1) and (2) | 6611.00-00 |
| PMTA-2007-00167 PDF | Alternative Minimum Tax and Environmental Tax | 56.00-00 |
| PMTA-2007-00164 PDF | Calculation of Interest Expense Under § 1.882-5 | 882.07-00 |
| PMTA-2007-00163 PDF | Disclosure of Form 990 When Exempt Status Not Established | 6033.00-00 |
| PMTA-2007-00158 PDF | Foreign Partnership losses | 874.00-00 |
| PMTA-2007-00154 PDF | Request for Assistance | 6402.00-00 |
| PMTA-2007-00153 PDF | Child Support Enforcement Agency for Section 6103 Purposes | 6103.12-06 |
| PMTA-2007-00152 PDF | Proposal for a Withholding and Return Filing Agreement | 7121.00-00 |
| PMTA-2007-00150 PDF | Personal Identification Number (PIN) Signature for BMF (Form 941) On-Line Filing | 6061.00-00 |
| PMTA-2007-00147 PDF | Congressional Inquiry: Title III of the National Prohibition Act | 9999.98-00 |
| PMTA-2007-00144 PDF | Generation of Notices for Small Dollar Amounts | 6654.00-00 |
| PMTA-2007-00142 PDF | Update of IRM (35)264 | 6103.05-00 |
| PMTA-2007-00140 PDF | Section 117 of the Treasury Department Appropriations Act of 1997 (TAA97) Pub. L. No. 104-208, 110 Stat. 3009 (1996) | 9999.98-00 |
| PMTA-2007-00139 PDF | Request for opinion Re: IRC 6611(e)(1) and (2) | 6611.00-00 |
| PMTA-2007-00138 PDF | Authority of the National Archives and Records Administration to Access Tax Information Under I.R.C. §§ 6103(h)(1) or (n) | 6103.14-00 |
| PMTA-2007-00137 PDF | Tax Treatment of Wages Earned in United States by Foreign Employee | 3100.00-00 |
| PMTA-2007-00136 PDF | Electronic Disclosure Authorization System | 6103.03-00 |
| PMTA-2007-00133 PDF | Commensurate with income standard under section 482 of the Internal Revenue Code | 482.00-00 |
| PMTA-2007-00132 PDF | Lien and Levy Provisions of Taxpayer Bill of Rights 2 | 6323.00-00 |
| PMTA-2007-00131 PDF | 15th Annual International Tax Conference - Requirements of Treas. Reg. § 1.874-1 and 1.882-4 | 874.00-00 |
| PMTA-2007-00127 PDF | Interest on Overpayment | 6611.00-00 |
| PMTA-2007-00125 PDF | Section 1615, Small Business Job Protection Act of 1996 | 151.00-00 |
| PMTA-2007-00124 PDF | Notifying Suspendend Electronic ob体育rs | 6103.00-00 |
| PMTA-2007-00121 PDF | Section 842(b), MECNII | 842.00-00 |
| PMTA-2007-00116 PDF | EFTPS Bulk ob体育r Agreeement | 6302.00-00 |
| PMTA-2007-00114 PDF | Singapore Post Request for General Technical Opinion | 402.00-00 |
| PMTA-2007-00113 PDF | Singapore Central Provident Fund | 911.00-00 |
| PMTA-2007-00112 PDF | ADP, Inc.'s Request for Review of Authorizations | 6103.03-00 |
| PMTA-2007-00111 PDF | Application for Taxpayer Assistance Order Form (911) Via Internet | 6103.03-00 |
| PMTA-2007-00110 PDF | Money Tree, Inc. | 6402.00-00 |
| PMTA-2007-00109 PDF | Signature for the Electronic Consent to Disclosure | 6103.04-00 |
| PMTA-2007-00108 PDF | Form W-7 Processing in Mexico City | 6103.00-00 |
| PMTA-2007-00107 PDF | Response to Field Questions Re: Taxpayer Feedback From 10004 | 5 USC 552 |
| PMTA-2007-00104 PDF | Direct Deposit of Tax Refunds | 6402.00-00 |
| PMTA-2007-00103 PDF | Request for Information Services (RIS) - Voice Signature Option for the On-Line Filing (OLF) Program | 6103.03-00 |
| PMTA-2007-00101 PDF | Salary Offset Waiver Request | 6151.00-00 |
| PMTA-2007-00097 PDF | "Ask the IRS" Project - Answering E-Mail From Taxpayers | 6103.00-00 |
| PMTA-2007-00096 PDF | Assessments Under Customer Service | 6213.00-00 |
| PMTA-2007-00093 PDF | Case Assistance for the Mexican Growers/Cattle Projects | 865.00-00 |
| PMTA-2007-00091 PDF | Disclosures by California State Tax Agencies | 6103.04-00 |
| PMTA-2007-00089 PDF | Disclosure of Conduit Borrower Tax Information During Tax - Exempt Bond Examination | 144.00-00 6103.08-04 |
| PMTA-2007-00088 PDF | Disclosure of Taxapayer Identifying Data on Remote Answering Machine or Voice Mail | 6103.05-00 |
| PMTA-2007-00085 PDF | Form 8453, U.S. Indivial Tax Declaration for Electronic Filing | 6103.00-00 |
| PMTA-2007-00079 PDF | Group of Four post-meeting press release - disclosure issues | 5 USC 552.00-00 |
| PMTA-2007-00075 PDF | Applicability of Code Section 6109 TR-45-165-96 | 6109.00-00 |
| PMTA-2007-00073 PDF | Credit Elect and Certain Bankruptcy Freeze Conditions | 6402.00-00 6513.00-00 |
| PMTA-2007-00070 PDF | Foreign Earned Income Tax Credit | 911.00-00 |
| PMTA-2007-00068 PDF | Section 6038A(d)(1) penalty - Correction of Prior Advice | 6038.00-00 |
| PMTA-2007-00066 PDF | Legal Issues Associated with Contracting Out Collection Activities Under Treasury Postal and General Government Appropriations Act of 1996 - P.L. 104-52, 109 Stat. 468 | 6103.14-00 |
| PMTA-2007-00065 PDF | Providing Income verification Services to Mortgage Lenders Pursuant to Taxpayer/Loan Application Consents | 6103.03-00 |
| PMTA-2007-00063 PDF | Statutory Authority For Disclosure of Industry Codes by Census Bureau to the Internal Revenue Service | 9999.98-00 |
| PMTA-2007-00062 PDF | Disclosure to Current Contractor of Information Provided by Former Contractor | 6103.14.00 |
| PMTA-2007-00061 PDF | Authority for Sending Tax Returns and Payments to Lockboxes | 6091.00-00 |
| PMTA-2007-00057 PDF | Application of Earned Income Tax Credit to Puerto Rico Residents | 32.00-00 |
| PMTA-2007-00056 PDF | Potential Project Involving Pilots Flying for Foreign Airlines | 9114.01-21 |
| PMTA-2007-00053 PDF | Form 872 Periods of Assessment for Income and Withholding Taxes | 1441.00-00 |
| PMTA-2007-00047 PDF | Disclosure of collection activities with respect to joint returns | 6103.05-00 |
| PMTA-2007-00043 PDF | Employee Sign-In/Sign-Out Logs and Locator Boards | 5 USC 552.00-00 |
| PMTA-2007-00040 PDF | Electronic Deposit of Income Tax Refunds | 6402.00-00 |
| PMTA-2007-00039 PDF | Request for Closing Agreement from Anonymous Hospital | 6103.01-00 |
| PMTA-2007-00037 PDF | Dynamic Digitized Signature Test (DigEST) Proposal | 6061.00-00 |
| PMTA-2007-00036 PDF | Treatment of Ostriches, Emus, and Rheas as Section 1231 Property | 1231.00-00 |
| PMTA-2007-00035 PDF | Follow-up Questions on Backup Withholding | 3406.00-00 |
| PMTA-2007-00033 PDF | Retroactive Refunds of State Income Tax | 61.00-00 |
| PMTA-2007-00031 PDF | Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments | 162.00-00 |
| PMTA-2007-00030 PDF | Form 2119, Sale of Your Home, and Instructions | 263.00-00 |
| PMTA-2007-00029 PDF | Dyed Diesel Fuel in Rental Highway Vehicles | 6714.00-00 |
| PMTA-2007-00028 PDF | Treatment of Royalty Payments from Foreign Sales | 9114.01-12 |
| PMTA-2007-00027 PDF | Oatman Decision Impact on Form 8379 Injured Spouse Claim, Processing for Residents of Community Property States | 6402.00-00 |
| PMTA-2007-00026 PDF | Task Force Report on Redesign of Form 990 | |
| PMTA-2007-00025 PDF | Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments | 162.00-00 |
| PMTA-2007-00023 PDF | Article 17 of the U.S. - U.K. Income Tax Convention | 9114.01-00 |
| PMTA-2007-00020 PDF | Assistance Concerning the residency of a foreign national | 9114.01-04 |
| PMTA-2007-00018 PDF | Request for advice regarding Rev. Proc 94-69 | 6662.00-00 |
| PMTA-2007-00017 PDF | Taxability of Gift of Shares of Stock by Foreign National | 9114.01-13 |
| PMTA-2007-00016 PDF | Taxability of Liquidating Distributions under IRC 1445(e) | 1445.00-00 332.00-00 |
| PMTA-2007-00015 PDF | Sale of U.S. property by foreign national | 1034.00-00 |
| PMTA-2007-00014 PDF | Batch Matching of Taxpayer Identification Numbers | 3406.00-00 |
| PMTA-2007-00013 PDF | Application of Reasonable Cause to Employers Using Third Party Processors | 3504.00-00 |
| PMTA-2007-00007 PDF | Royalty vs. Personal Service Income | 9114.01-12 |
| PMTA-2007-00005 PDF | PBGC and Tax Refund Offset | 6103.12-00 |
| PMTA-2007-00004 PDF | Disclosures by PBGC to Contractors | 6103.12-00 |
| PMTA-2007-00003 PDF | Pr Forma Letter Used in Obtaining Information from the Securities and Exchange Commission | 6103.11-00 |
| PMTA-2007-00001 PDF | Refunds of Employee FICA Tax | 6402.00-00 |