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-2009-165 PDF | Energy Star Appliance Rebate program | 61.00-00; 6041.00-00 |
| PMTA-2009-164 PDF | Return Preparer Penalty Assessments for EIC Due Diligence and Understatements on Preparers who are Employers | 6694.00-00; 6694.00-00 |
| PMTA-2009-163 PDF | Trust Fund Recovery Penalties: Proving Issuance and Receipt of Letters 1153 | 6672.00-00; 6330.00-00 |
| PMTA-2009-162 PDF | First-time Homebuyer Credit & Overpayment Interest | 36.00-00; 6611.00-00 |
| PMTA-2009-161 PDF | Disallowance of Credit for Federal Income Tax Withholding When SSN/ITIN Mismatch Occurs | 31.00-00; 6109.06-00 |
| PMTA-2009-160 PDF | Zero-Net Rate netting questions | 6621.00-00 |
| PMTA-2009-159 PDF | GATT Interest and Refund of Employee's FICA Tax Overpayment | 6621.00-00, 6621.04-00, 6402.00-00 |
| PMTA-2009-158 PDF | Withdrawal of NFTL After Release | 6323.00-00; 6325.00-00 |
| PMTA-2009-157 PDF | Preparer Earned Income Tax Credit (EIC) Due Diligence Questions | 6695.00-00 |
| PMTA-2009-156 PDF | Interpretation of "reinstatement" under IRC § 6033(j)(1) & group rules | 6033.00-00 |
| PMTA-2009-155 PDF | Interpretation of "Publication" under IRC §§ 6033(j) and 7428(c) | 6033.00-00; 7428-00.00 |
| PMTA-2009-154 PDF | TFRP Timeliness Issue | 6672.00-00 |
| PMTA-2009-153 PDF | Section 4483(e) Logging Vehicles | 4483.08-00 |
| PMTA-2009-152 PDF | Fraud Digest & Section 1204 | 0099.4-13 |
| PMTA-2009-151 PDF | Pigford v. USDA | 61.22-00; 6050P.00-00 |
| PMTA-2009-122 PDF | Various Questions Concerning How to Collect and Apply Restitution Payments | 9111.12-04 |
| PMTA-2009-120 PDF | Request for Advice Regarding Practitioner's FOIA Request for Misconduct Reports on which OPR has taken no Action | 552.00-00 |
| PMTA-2009-107 PDF | Withdrawal of Application for Change in method of Accounting | 168.31-00 |
| PMTA-2009-100 PDF | Disclosure of Federal Tax Information to Indian tribal child support enforcement agencies | 6103.00-00 |
| PMTA-2009-095 PDF | Reference Numbers and the Failure-to-Pay Penalties | 6651.00-00 |
| PMTA-2009-085 PDF | Taxation of Department of Veterans Affairs Disability Compensation - United States - Germany Income Tax Treaty | 9114.00-00 |
| PMTA-2009-082 PDF | Section 218 Modifications | 218.00-00 |
| PMTA-2009-068 PDF | Reimbursement of HSPD-12 Expenses | 162.00-00; 62.00-00 |
| PMTA-2009-056 PDF | Interest-Free Adjustments in the Audit Context | 6205.00-00 |
| PMTA-2009-055 PDF | FY 2008: Review of Section 1204 TIGTA Review Results | 0099.4-13 |
| PMTA-2009-054 PDF | Section 1204 & Career Connector Application | 0099.4-13 |
| PMTA-2009-046 PDF | Issues involving bonds and liens as security for an election to defer payment of estate tax under 6166 | 6166.00-00 |
| PMTA-2009-041 PDF | Revenue Officer Signature on Levies and Notices of Levy | 6330.00-00, 6331.00-00 |
| PMTA-2009-035 PDF | Income & Employment Tax Consequences & Proper Reporting of Employment-Related Judgments & Settlements | 61.00-00, 3101.00-00, 3111.00-00, 3402.00-00 |
| PMTA-2009-034 PDF | Section 3509 | 3509.00-00 |
| PMTA-2009-027 PDF | Application of Payments to unpaid liabilities that include portions of regular (non-ISO) tax liabilities and ISO AMT tax liabilities | 53.00-00 |
| PMTA-2009-026 PDF | Statute of Limitations for Certain Excise Tax Credits | 6426.00-00 |
| PMTA-2009-024 PDF | Identity Theft & Disclosure under § 6103 | 6103.00-00, 6103.02-01, 6103.02-02, 6103.02-03, 6103.05-12 |
| PMTA-2009-02038 PDF | Offset provision applicable to credit under section 45P | 45P.00-00 |
| PMTA-2009-02037 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-2009-02036 PDF | When a State Tax Return should be obtained under the SFR/MI Program | 7491.00-00 R 1970 |
| PMTA-2009-02032 PDF | Installment agreement requests without specific amounts | 6159.00-00 |
| PMTA-2009-02030 PDF | Application of 751(c) | 751.00-00 |
| PMTA-2009-02027 PDF | HR 1424 as it relates to AMT/ISO and Offers in Compromise | 7122.00-00 6402.00-00 |
| PMTA-2009-02018 PDF | IRS' obligation to correct & prevent violations of the automatic stay | 09.08.00-00 7433.00-00 |
| PMTA-2009-02014 PDF | Form 8300 Penalties and Limitations Period | 6722.00-00 6721.00-00 |
| PMTA-2009-01998 PDF | Timeliness of CDP Hearing Requests Submitted by Fax | 632.00-00 6330.00-00 7502.00-00 7503.00-00 |
| PMTA-2009-01997 PDF | Possible CSED Expiration | 7122:00-00 |
| PMTA-2009-010 PDF | Verifying the Validity of Assessments in CDP Hearings when the Assessment is based on a Notice of Deficiency | 6320-00.00; 6330.00-00; 6651.00-00 |
| PMTA-2009-003 PDF | Application of § 6601(c) in SFR Situations | 6603.00-00, 6611.00-00 |
| PMTA-2009-002 PDF | Credit Card Convenience Fees | 212.18-00, 6311.00-00 |