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-2010-068 PDF | Return Information and Employee Notification | 6103.02-02 |
| PMTA-2010-067 PDF | Section 6603 remittances | 6603.00-00 |
| PMTA-2010-066 PDF | Funds Levied from State Pension Payments After Death of Taxpayer | 50.36.00-00; 6343.00-00; 6532.04-01; 7426.00-00 |
| PMTA-2010-065 PDF | Disclosure of Extract Data to State Department of Revenue | 6103.04-01 |
| PMTA-2010-064 PDF | Levy upon Credit Card Processor & Bank Reserve or Charge-Back Accounts | 6331.00-00; 6323.00-00 |
| PMTA-2010-063 PDF | Withholding Recommendation | 3402.00-00; 7623.00-00 |
| PMTA-2010-062 PDF | Payment of Refund Protection and Credit Reduction Claims | 7623.00-00 |
| PMTA-2010-061 PDF | Rescission of Notice Section 6330 Rights Issued During Suspension of Collection of the Section 6707A Penalty | 6330.00-00 |
| PMTA-2010-060 PDF | Criminal Fines and Whistleblower Awards | 7623.00-00 |
| PMTA-2010-059 PDF | Agreement to Extend Statute of Limitaitons on Assessment and Reg. Section 1.48-12(d)(7) | 6229.00-00; 47.00-00 |
| PMTA-2010-058 PDF | As a condition for issuing a certificate of discharge in a short sale situation, may the Service require that it be paid the sum that otherwise would be applied to junior real estate transfer taxes | 6325.00-00 |
| PMTA-2010-057 PDF | Combined Federal State Information Reporting Program | 6103-.01-02 |
| PMTA-2010-056 PDF | Determining the "Amount in Controversy" for Purposes of LITC Representation | 7526.00-00 |
| PMTA-2010-055 PDF | Penalty Provisions of H.R. 2847 | 6662.07-00; 6662.08-00; 6662A.00-00 |
| PMTA-2010-054 PDF | Section 6501(h) and (k): Assessment Expiration Date | 6501.01-03 |
| PMTA-2010-053 PDF | Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference | 6320.00-00; 6330.00-00 |
| PMTA-2010-052 PDF | Practice by Oklahoma Public Accountants | 0099.33-00 |
| PMTA-2010-051 PDF | Oregon Public Accountants | 0099.33-00 |
| PMTA-2010-050 PDF | Maine Public Accountants | 0099.33-00 |
| PMTA-2010-049 PDF | Practice by Michigan Public Accountants | 0099.33-00 |
| PMTA-2010-048 PDF | Practice by Idaho Public Accountants | 0099.33-00 |
| PMTA-2010-047 PDF | Iowa Public Accountants | 0099.33-00 |
| PMTA-2010-046 PDF | Practice by Kansas Public Accountants | 0099.33-00 |
| PMTA-2010-045 PDF | Practice by Arkansas Public Accountants | 0099.33-00 |
| PMTA-2010-044 PDF | Practice by New Hampshire Public Accountants | 0099.33-00 |
| PMTA-2010-043 PDF | Practice by Montana Public Accountants | 0099.33-00 |
| PMTA-2010-042 PDF | Hawaii Public Accountants | 0099.33-00 |
| PMTA-2010-041 PDF | Vermont Public Accountants | 0099.33-00 |
| PMTA-2010-040 PDF | North Dakota Public Accountants | 0099.33-00 |
| PMTA-2010-039 PDF | West Virginia Public Accountants | 0099.33-00 |
| PMTA-2010-038 PDF | Tennessee Public Accountants | 0099.33-00 |
| PMTA-2010-037 PDF | Alaska Public Accountants | 0099.33-00 |
| PMTA-2010-036 PDF | Practice by New York Public Accountants | 0099.33-00 |
| PMTA-2010-035 PDF | Practice by Illinois Public Accountants | 0099.33-00 |
| PMTA-2010-034 PDF | Ohio Public Accountants | 0099.33-00 |
| PMTA-2010-033 PDF | Connecticut Public Accountants | 0099.33-00 |
| PMTA-2010-032 PDF | Practice by South Carolina Public Accountants | 0099.33-00 |
| South Dakota Public Accountants | 0099.33-00 | |
| PMTA-2010-030 PDF | Delaware Public Accountants | 0099.33-00 |
| Oregon Public Accountants | 0099.33-00 | |
| PMTA-2010-028 PDF | Alabama Public Accountants | 0099.33-00 |
| PMTA-2010-027 PDF | Colorado Registered Accountants | 0099.33-00 |
| PMTA-2010-026 PDF | California Public Accountants | 0099.33-00 |
| New Jersey Public Accountants | 0099.33-00 | |
| Rhode Island Public Accountants | 0099.33-00 | |
| Section 6603 remittances | 6603.00-00 | |
| TAS Employees Interacting with Unenrolled Return Preparers | 9999.00-00 | |
| Section 6103, 7214, and 7803(c)(4)(A)(iv) and Identity Theft | 7803.02-01; 6103.09-02; 7214.00-00 | |
| Application of Section 6717, Refusal of Entry | 6717.00-00 | |
| Disclosure of Nonbank Trustee Investigation Information | 6103.00-00; 552.06-04 | |
| Katrina Loss Statute of Limitations | 6511.00-00; 7508A.00-00 | |
| Treatment of Multiple ob体育d Returns for the Same Tax Period | 6013.00-00; 6201.00-00; 6501.00-00 | |
| Delegated Authority to make Lien Determinations in Non-streamlined Installment Agreement Cases | 7803.01-00 | |
| Disclosure of Customer's status as Potentially Dangerous Taxpayer or Caution Upon Contact Taxpayer | 6103.08-00; 7213.01-01 | |
| Request for Chief Counsel Opinion about Disclosures to E-Fax Service Providers | 6103.03-00 | |
| Electronic Return Originator/VITA Volunteer Disclosures | 552.06-00 | |
| I.R.C. § 6050I Reporting Requirement | 6050I.00-00 | |
| PMTA-2010-011 PDF | Application of § 501(q) to Organizations Assisting Homeowners Who are at Risk of Foreclosure | 501.45-00 |
| PMTA-2010-010 PDF | TAD (Taxpayer Advocate Directive) 2010-3 | 6502.00-00; 6404.00-00 |
| PMTA-2010-009 PDF | Section 3421 of the IRS Restructuring & Reform Act of 1996, Pub. L. No. 105-206 | 6320.00-00 |
| PMTA-2010-008 PDF | Statute of Limitations for Form 720 Terminal Operator (TO and Carrier Summary (CS) | 6725.00-00 |
| PMTA-2010-007 PDF | Biological Parent and Section 131 | 131.00-00 |
| PMTA-2010-006 PDF | Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference | 6320.00-00; 6300.00-00 |
| PMTA-2010-005 PDF | Tenants-in-Common Structures with Bankrupt Master Tenants | 7701.02-02; 761.01-02 |
| PMTA-2010-004 PDF | Check Conversion Notice Requirements | 55.00-00; 78A.05.03-01 |
| PMTA-2010-003 PDF | Request advice on IRC Section 6676 Claims for Refund or Credit Penalty in Relation to Joint and Several Liability | 6676.00-00 |
| PMTA-2010-002 PDF | Taxability of Private Pensions under the U.S.-Switzerland Treaty | 47.18.00-00 |
| PMTA-2010-001 PDF | Accuracy-Related Penalty on Underpayments | 6662.00-00 |