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-2008-02038 PDF | Offset provision applicable to credit under section 45P | 45P.00-00 |
| PMTA-2008-02037 PDF | Appeal & suit rights under the Coal Excise Tax Refund provisions of the Energy Improvement & Extension Act of 2008 | 6532.02-00; 4121.00-00 |
| PMTA-2008-02036 PDF | When a State Tax Return should be obtained under the SFR/MI Program | 7491.00-00 R 1970 |
| PMTA-2008-02032 PDF | Installment agreement requests without specific amounts | 6159.00-00 |
| PMTA-2008-02030 PDF | Application of 751(c) | 751.00-00 |
| PMTA-2008-02027 PDF | HR 1424 as it relates to AMT/ISO and Offers in Compromise | 7122.00-00; 6402.00-00 |
| PMTA-2008-02018 PDF | IRS's obligation to correct & prevent violations of the automatic stay | 09.08.00-00, 7433.00-00 |
| PMTA-2008-02014 PDF | Form 8300 Penalties and Limitations Period | 6722.00-00, 6721.00-00 |
| PMTA-2008-01998 PDF | Timeliness of CDP Hearing Requests Submitted by Fax | 632.00-00, 6330.00-00, 7502.00-00, 7503.00-00 |
| PMTA-2008-01997 PDF | Possible CSED Expiration | 7122:00-00 |
| PMTA-2008-01979 PDF | Estimated Tax Penalties | 6655.00-00 |
| PMTA-2008-01978 PDF | Notice of Adverse Determination | 7611.00-00 |
| PMTA-2008-01977 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01976 PDF | Proposed Notice of Church Tax Examination | 7611.00-0 |
| PMTA-2008-01974 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01970 PDF | SBSE Fuel Compliance Officer GPS Memorandum of Understanding | 0552A.02-01 |
| PMTA-2008-01967 PDF | Section 42, Low Income Housing Credit Assessment of Penalties under section 42(I)(3) | 42.00-00 |
| PMTA-2008-01957 PDF | Response to Inquiry from Central Collection Authority of Ohio | 6103.00-00 |
| PMTA-2008-01947 PDF | Correspondace to the Taxpayer for Missing Information and Supporting Schedules | 6611.00-00 |
| PMTA-2008-01942 PDF | Acceptance of Cash Payments at Taxpayer Assistance Centers | 9999.98-00 |
| PMTA-2008-01934 PDF | Supplement to Memo to Entitled Granting requests for extension of time to pay estate tax under section 6161 | 6161.00-00 |
| PMTA-2008-01931 PDF | Request for Opinion on the Assertion of a Penalty under I.R.C. 6652(c)(1)(A) | 6652.00-00 |
| PMTA-2008-01859 PDF | Section 7216 -- Use of an Opt-out Check-the-box 'Consent' | 7216.00-00 |
| PMTA-2008-01858 PDF | Request for Counsel Advice - Credit Interest on Overpayments | 6611.07-00 |
| PMTA-2008-01850 PDF | Overpayment Interest made on Deposits under IRS 6603 | 6603.00-00 |
| PMTA-2008-01836 PDF | Tax Compliance Checks for Federal Employees | 6103.00-00 |
| PMTA-2008-01814 PDF | Other Agency Confidentiality Agreements | 6103.00-00 |
| PMTA-2008-01813 PDF | Refund of overpayment | 6611.00-00 |
| PMTA-2008-01809 PDF | Exchange Traded Funds invested in Metal | 7701.00-00 |
| PMTA-2008-01789 PDF | Using State Tax Admininstration Audit Reports for Federal Adjustments | 6103.00-00 6020.00-00 6211.00-00 |
| PMTA-2008-01774 PDF | Power of Attorney and Timely TFRP Protest | 6672.00-00 |
| PMTA-2008-01758 PDF | Statutory Notices of Deficiency Issued In Conjunction with ASFRs | 6212.00-00 |
| PMTA-2008-01725 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01719 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01718 PDF | EO/FSLG Employment Tax Coordination Task Force: Taxation of Dual Character Taxpayers | 3121.00-00 |
| PMTA-2008-01716 PDF | Section 6657 Penalties and Electronic Funds Transfers | 6657.00-00 |
| PMTA-2008-01699 PDF | Trade Adjustments Act and Health Care Tax Credit | 35.00-00 |
| PMTA-2008-01694 PDF | Effect of section 6651 failure to file penalty on withholding | 6651.00-00 |
| PMTA-2008-01680 PDF | Tribal Elected and appointed officials | 7871.00-00 |
| PMTA-2008-01672 PDF | Child Tax Credit and Dependency Exemption | 151.00-00 152.00-00 |
| PMTA-2008-01654 PDF | Form 8300 Reporting of Mobile Home Sales | 6050I.00-00 |
| PMTA-2008-01650 PDF | Correcting a Notice of Federal Tax Lien | 6325.00-00 |
| PMTA-2008-01646 PDF | Reporting Gift Card Redemptions on Form 8027 | 6051.00-00 |
| PMTA-2008-01641 PDF | Regional Income Tax Agencies | 6103.00-00 |
| PMTA-2008-01634 PDF | Last Known Address Issues | 6212.00-00 |
| PMTA-2008-01627 PDF | Participant directed purchases | 402.00-00 |
| PMTA-2008-01624 PDF | Excess contribution plan | 83.00-00 |
| PMTA-2008-01618 PDF | Deferred payments | 415.00-00 |
| PMTA-2008-01611 PDF | Constructive receipt of income | 451.00-00 |
| PMTA-2008-01608 PDF | Early retirement benefits | 415.00-00 |
| PMTA-2008-01605 PDF | Long term disability coverage | 401.00-00 |
| PMTA-2008-01604 PDF | Election for UBIT | 419.00-00 |
| PMTA-2008-01603 PDF | Non-elective employer contributions | 3121.00-00 |
| PMTA-2008-01602 PDF | Eligible roll-overs | 3405.00-00 |
| PMTA-2008-01601 PDF | Distribution from qualified plan | 401.00-00 |
| PMTA-2008-01600 PDF | Interest exclusion under section 133 | 133.00-00 |
| PMTA-2008-01599 PDF | Securities acquisition loan | 4975.00-00 |
| PMTA-2008-01593 PDF | Continued Applicability of GCM 39343 | 501.07-05 |
| PMTA-2008-01579 PDF | SPEC Accuracy Measurement | 6103.00-00 |
| PMTA-2008-01576 PDF | Received Date Procedures for Mail Containing a Private Postmark | 7502.00-00 |
| PMTA-2008-01574 PDF | Taxable Tires | 4072.00-00 |
| PMTA-2008-01573 PDF | Bulk Electronic Levy Project | 6331.00-00 |
| PMTA-2008-01572 PDF | Section 45D, New Markets Tax Credit | 45D.00-00 |
| PMTA-2008-01571 PDF | Use of AAMVA to Transmit Heavy Highway Vehicle Use Tax Information to State Departments of Motor Vehicles | 6103.00-00 4481.00-00 |
| PMTA-2008-01569 PDF | Form 720 TO/CS Reviews/ Contacts and CBRS Contacts | 7602.00-00 7605.00-00 |
| PMTA-2008-01568 PDF | Low Income Buildings Under § 42 Damaged by Casualty Events | 42.00-00 |
| PMTA-2008-01567 PDF | Nominee lien issues | 6320.00-00 |
| PMTA-2008-01556 PDF | Qualifications for exemption under section 528 | 528.00-00 |
| PMTA-2008-01547 PDF | Determination of employment status under 102(c) | 102.00-00 |
| PMTA-2008-01546 PDF | Proposed language for revocation of PLR and draft closing agreement | 501.00-00 |
| PMTA-2008-01545 PDF | Review of application for exempt status | 501.00-00 |
| PMTA-2008-01542 PDF | Recognition of New VEBA plan | 501.00-00 |
| PMTA-2008-01541 PDF | Evaluation of Exempt status under 501(c)(9) | 501.00-00 |
| PMTA-2008-01540 PDF | Review of ruling request under 419A | 419A.00-00 |
| PMTA-2008-01539 PDF | VEBA plan under 501(c)(9) | 501.00-00 |
| PMTA-2008-01538 PDF | Accumulated reserves under 419A | 419A.00-00 |
| PMTA-2008-01537 PDF | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01536 PDF | Employee benefit plan under 501(c)(9) | 501.00-00 |
| PMTA-2008-01535 PDF | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01534 PDF | Self-funded medical benefits plan reimbursements | 105.00-00 |
| PMTA-2008-01533 PDF | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01531 PDF | Evaluation of qualifications for 501(c)(9) status | 501.00-00 |
| PMTA-2008-01530 PDF | Evaluation of qualifications for exempt status under 509 | 509.00-00 |
| PMTA-2008-01529 PDF | Evaluation of qualifications for exempt status under 501(c)(5) | 501.00-00 |
| PMTA-2008-01528 PDF | Consideration of qualifications for exempt status under 501(9)(c) | 501.00-00 |
| PMTA-2008-01480 PDF | UBIT | 512.00-00 |
| PMTA-2008-01454 PDF | Qualifications for 501(c)(26) exemption | 501.00-00 |
| PMTA-2008-01453 PDF | Qualifications for 501(c)(26) exemption | 501.00-00 |
| PMTA-2008-01396 PDF | Review of proposed ruling | 831.00-00 |
| PMTA-2008-01393 PDF | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01392 PDF | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01391 PDF | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01373 PDF | Discriminatory health plan | 410.00-00 |
| PMTA-2008-01372 PDF | Discriminatory health plan | 410.00-00 |
| PMTA-2008-01371 PDF | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01370 PDF | Permissible VEBA benefits | 501.00-00 |
| PMTA-2008-01369 PDF | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01365 PDF | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01361 PDF | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01360 PDF | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01357 PDF | Application of section 6652(c)(1)(A) penalty | 6652.00-00 |
| PMTA-2008-01355 PDF | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01354 PDF | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01353 PDF | Reporting SECA payments made to medical research participants | 162.00-00 |
| PMTA-2008-01347 PDF | Complex interest issue for non-docketed case | 6611.00-00 |
| PMTA-2008-01344 PDF | VEBA Section 501(c)(9) | 501.00-00 |
| PMTA-2008-01343 PDF | Qualification as insurance company | 816.00-00 |
| PMTA-2008-01342 PDF | Treatment of Gain or Loss for complete liquidation distribution | 332.00-00 |
| PMTA-2008-01341 PDF | Treatment of Scholarship or Fellowship grants | 117.00-00 |
| PMTA-2008-01340 PDF | Welfare benefit fund - section 419 | 419.00-00 |
| PMTA-2008-01339 PDF | VEBA Section 501(c)(9) | 501.00-00 |
| PMTA-2008-01338 PDF | Application for status as social welfare organization | 501.00-00 |
| PMTA-2008-01337 PDF | Termination of foundation status under 507(a)(1) | 507.00-00 |
| PMTA-2008-01336 PDF | Application of Section 45B | 45.00-00 |
| PMTA-2008-01318 PDF | Subordination limit under section 401(h)(1) | 401.00-00 |
| PMTA-2008-01314 PDF | Qualified disclaimers under section 2518 | 2518.00-00 |
| PMTA-2008-01307 PDF | Employee benefit plans | 401.00-00 |
| PMTA-2008-01304 PDF | Excess benefit plan | 401.00-00 |
| PMTA-2008-01299 PDF | Pension Plan | 401.00-00 |
| PMTA-2008-01297 PDF | Annual Additions under section 415 | 415.00-00 |
| PMTA-2008-01296 PDF | Request for TA under section 457 in PLR request | 457.00-00 |
| PMTA-2008-01256 PDF | Review of Proposed Notice of Church Examination | 9999.98-00 |
| PMTA-2008-01249 PDF | Accuracy Related Penalties and Automated Underreporter Program | 6662.00-00 |
| PMTA-2008-01243 PDF | Review of Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01241 PDF | Review of Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01236 PDF | Determination that Property Cannot Be Kept without Great Expense | 9999.98-00 |
| PMTA-2008-01233 PDF | Application of Compliance Assurance Process (CAP) to Prospective or Incomplete Transactions | 9999.98-00 |