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-2019-12 PDF | Whether I.R.C. § 7521 Applies to the Employee Plans and Exempt Organization Determination Process | 7521.00-00; 401.00-00; 501.00-00 |
| PMTA-2019-11 PDF | Taxability of Additional Fee Paid for Premium Economy Seating | 4261.00-00; 4261.01-00; 4261.02-00 |
| PMTA-2019-10 PDF | Consistent EIN Filing | 6109.00-00 |
| PMTA-2019-09 PDF | Taxpayer Correspondence White Paper | 01.07.00-00 |
| PMTA-2019-08 PDF | TCJA Section 11044 – Effective Date and Scope of New Casualty Loss Limitation | 165.00-00, 165.04-00, 165.07-00, 165.07-02 |
| PMTA-2019-07 PDF | Legal Opinion relating to Section 6103 and Third-Party Transportation to Taxpayer Locations | 6103.02-02, 6103.02-08 |
| PMTA-2019-06 PDF | Additional Medicare Tax – 1401(b)(2) and 3101(b)(2) and Deficiency Procedures | 6211.00-00, 6212.00-00, 6213.00-00, 3101.00-00, 1401.00-00 |
| PMTA-2019-05 PDF | Previous Advice on Government Chartered Air Transportation Services | 4261.00-00, 4261.03-00, 4262.03-03 |
| PMTA-2019-04 PDF | Noncompliance of Common Area for purposes of § 42 Low-Income Housing Credit | 42.04-00 |
| PMTA-2019-03 PDF |
Connecticut Estate and Gift Tax Deduction under Section 2058 |
2058.00-00 |
| PMTA-2019-02 PDF | Administration of the Child Tax Credit for Objectors to Social Security Numbers | 24.00-00 |
| PMTA-2019-01 PDF | Interplay between the $10,000 limitation of §164(b)(6) and §280A(b) | 164.00-00; 280A.00-00 |
| PMTA-2018-21 PDF | Taxability of Market Facilitation Program Payments; 2018 Instructions for Schedule F, Profit or Loss From Farming | 61.00-00; 61.11-00; 61.11-03 |
| PMTA-2018-20 PDF | Kerosene Used in Aviation | 4081.00-00, 4083.00-00, 4261.00-00, 4271.00-00 |
| PMTA-2018-19 PDF | Referring certain restitution-based assessments to the Department of Justice for judgment and the effect on the collection period of limitations | 6201.00-00, 6502.00-00 |
| PMTA-2018-18 PDF | Computation of the recapture interest amount under § 42(j)(2)(B) | 42.00-00, 6621.00-00 |
| PMTA-2018-17 PDF | Section 6213 Math Error Assessment Authority | 6213.07-00, 6213.07-01 |
| PMTA-2018-16 PDF | Overpayments and I.R.C. § 965(h) | 6402.00-00, 965.00-00 |
| PMTA-2018-15 PDF | Gross Up of Employment Taxes During Examination | 31.00-00, 3402.03-00, 3403.00-00, 6201.00-00, 6205.00-00 |
| PMTA-2018-14 PDF | TIGTA Audit/General Business Credit and Math Error Authority | 6213.07-01 |
| PMTA-2018-13 PDF | Burden of Proof and Standard for Willfulness Under 31 U.S.C. 5321(a)(5)(C) | 9999.99-01 |
| PMTA-2018-12 PDF | Statute Extension By Consent – Use of Electronic Signatures and Delivery | 6501.08-00, 6501.08-07 |
| PMTA-2018-11 PDF | Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business | 60501.00-00, 60501.01-00 |
| PMTA-2018-10 PDF | Underpayment interest under section 6601(e)(2)(A) for certain failure-to-pay penalty situations under sections 6641(a)(2) & (a)(3) | 6601.03-00 |
| PMTA-2018-09 PDF | Whether an Employment Tax Audit of a Foreign Corporation Involves Worker Classification | 864.01-00, 864.01-01, 3401.02-01, 3402.00-00, 3403.00-00, 6201.00-00, 7436.00-00, 7436.01-00 |
| PMTA-2018-08 PDF | IRM 3.42.4 – IRS e-file for Business Tax Returns | 6061.07-00 |
| PMTA-2018-07 PDF | Taxpayer Specific Advice | 4261.00-00, 4261.03-00, 4262.01-00, 4262.03-04, 4262.03-01, 4263.05-00, 4271.00-00, 4293.00-00 |
| PMTA-2018-06 PDF | Disclosure of Return Information | 6103.01-00 |
| PMTA-2018-05 PDF | Request for PMTA – Structured Settlement Factoring Transactions | 5891.00-00 |
| PMTA-2018-04 PDF | Taxpayer Specific Advice – Air Transportation Services | 4261.00-00, 4261.03-00, 4262.03-03 |
| PMTA-2018-03 PDF | Non-Taxpayer Specific Advice – Taxability of Diesel Fuel Used in Diesel Particulate Filters | 6427.00-00, 6427.01-00, 4051.00-00 |
| PMTA-2018-02 PDF | Automation of the first time abatement administrative waiver policy | 6651.00-00, 6656.00-00, 6698.00-00, 6699.00-00 |
| PMTA-2018-01 PDF | Limitations on Disclosing Electronic Filing Identification Numbers (Disclosure Limitations on Electronic Filing Identification Numbers (EFIN)) | 6103.00-00, 6103.02-02 |
| PMTA-2017-10 PDF | IRM 4.32.2.7.5(2): Preparation of Promoter, etc. Summonses | 6103.00-00, 6103.11-06, 7609.00-00 |
| PMTA-2017-09 PDF | Advice You Requested from CC:PA | 6695.00-00 |
| PMTA-2017-08 PDF | Termination of Highway Motor Vehicle Lease and Subsequent Use of Vehicle During Taxable Period | 4481.00-00, 4481.03-00 |
| PMTA-2017-07 PDF | Application of section | 6611(e)(4,) 6611.00-00 |
| PMTA-2017-06 PDF | Statute of Limitations to ob体育 a Claim for Refund of the Vaccine Tax- Reissuance of POSTN-124117-15 | 4131.00-00 |
| PMTA-2017-05 PDF | Notice of Employment Tax Determination under IRC §7436 – Additional Compensation to Officer Employees | 7436.01-00 |
| PMTA-2017-04 PDF | Fishing Spools and Broadhead Blades | 4161.01-02, 4161.02-01 |
| PMTA-2017-03 PDF | The application of the section 6721, failure to file correct information returns, and the section 6722, failure to furnish correct payee statement penalties to a Form 1098-Q | 6652.00-00, 6047.04-00, 6721.00-00, 6722.00-00 |
| PMTA-2017-02 PDF | Structured Settlement Factoring Transactions | 5891.00-00 |
| PMTA-2017-01 PDF | Submitting a second request to a Responsible Internal Revenue Service (IRS) Official with respect to a taxpayer assistance order (TAO) | 7811.01-00 |
| PMTA-2016-16 PDF | Trailer Converter Dollies | 4051.00-00 |
| PMTA-2016-15 PDF | Retail Truck Tax Refund | 4051.00-00 |
| PMTA-2016-14 PDF | Manufacturer Provision of Specialized Taxable Medical Device | 4216.00-00, 4216.06-00, 4217.00-00, 4217.01-00 |
| PMTA-2016-13 PDF | Estate and Gift Tax Policy | 2519.00-00 |
| PMTA-2016-12 PDF | Premium Tax Credit for Fiscal Year ob体育rs | 36B.00-00 |
| PMTA-2016-11 PDF | Disclosure to Contractors of the Social Security Administration as Part of the Ticket to Work Program | 6103.12-00, 6103.01-00 |
| PMTA-2016-10 PDF | Rollovers described at § 530(d)(5) | 530.00-00 |
| PMTA-2016-09 PDF | Trailer Converter Dollies | 4051.00-00 |
| PMTA-2016-08 PDF | Reporting EINs of a Disregarded Entity on the Owner’s Income Tax Return | 6109.03-00, 7701.25-01 |
| PMTA-2016-07 PDF | Inflation Adjustments to Return Information Return Penalties | 6273.00-00 |
| PMTA-2016-06 PDF | Determination of an Alaskan Settlement Trust’s Basis in Property Contributed to it by an Alaskan Native Corporation | 301.00-00, 671.02-00 |
| PMTA-2016-05 PDF | Mileage Awards Programs and Travel on a Foreign Airline | 4261.00-00, 4261.01-00 |
| PMTA-2016-04 PDF | Adjusting the Assessment Statute Expiration Date on IRS Systems | 6501.07-00 |
| PMTA-2016-03 PDF | Computation of Interest for Foreign Tax Credit Adjustment | 874.03-00 |
| PMTA-2016-02 PDF |
New IRC 6306(c): IRS Discretion to Prioritize Cases for Immediate Assignment |
6301.00-00 |
| PMTA-2016-01 PDF | Tax Treatment of Retroactive Transit Benefits | 132.10-00 |
| PMTA-2015-22 PDF | Trailer Converter Dollies | 4051.00-00 |
| PMTA-2015-21 PDF | PLR Request for Which We Have Declined to Rule | 419.03-00 |
| PMTA-2015-20 PDF | Signature Requirements for Electronic Form 2848 | 6103.03-00, 6061.00-00 |
| PMTA-2015-19 PDF | Systematically Identified BMF Identity Theft | 6011.00-00, 6103.00-00 |
| PMTA-2015-18 PDF | Notice of Sale Requirements | 7425.04-01 |
| PMTA-2015-17 PDF | Opinion Concerning Consents Provided to the Social Security Administration for Disclosure of Return Information from the Earnings Database | 6103.00-00, 6103.03-00 |
| PMTA-2015-16 PDF | Availability of Look-Back Interest for Netting | 460.02-01 |
| PMTA-2015-15 PDF | Risk Adjustment and Net Premiums Written | 9999.92-00 |
| PMTA-2015-14 PDF | Statute of Limitations to ob体育 a Claim of Refund of the Vaccine Tax | 4131.00-00 |
| PMTA-2015-13 PDF | PLR Request on Captive Insurance Arrangement and Definition of “Welfare Benefit Fund” under Section 419(e) | 419.03-00 |
| PMTA-2015-12 PDF | Third-Party Air Transportation Excise Tax Refund Claims | 4261.00-00, 6415.00-00 |
| PMTA-2015-11 PDF | Reportable Transaction Understatement Penalty Questions | 6662A.00-00 |
| PMTA-2015-10 PDF | Correcting the Account of a Professional Employer Organization Not Liable for Employment Taxes | 6020.02-00, 6404.00-00 |
| PMTA-2015-09 PDF | IRC 6621(d) – Prior Net Rate Interest Netting Adjustments | 6621.01-00 |
| PMTA-2015-08 PDF | Heavy Highway Vehicle Use Tax Suspension | 4481.03-00, 4483.00-00, 4483.04-00, 4483.04-01, 4483.05-00, 4483.06-00, 6001.00-00, 6001.02-00 |
| PMTA-2015-07 PDF | Disclosures to state return preparer authorities Heavy | 6103.00-00, 6103.02-02, 0552A.00-00, 0552A.01-07 |
| PMTA-2015-06 PDF | Section 6675 Penalties | 6675.00-00, 6206.00-00 |
| PMTA-2015-05 PDF | Revoking ITINS for CI Refund Scheme Cases | 6109.06-00 |
| PMTA-2015-04 PDF | Claims by Credit Card Issuers | 4101.00-00 |
| PMTA-2015-03 PDF | Low-Income Housing Credit (LIHC) – Noncompliance Resulting from Conflicting Program Requirements | 42.07-04 |
| PMTA-2015-02 PDF | Accuracy-Related Penalties and the Automated Underreporter Program | 6662.00-00 |
| PMTA-2015-01 PDF | Transportation of Persons by Air (Taxable v. Nontaxable) | 4261.00-00 |
| PMTA-2014-22 PDF | Low-Income Housing Credit | 42.00-00 |
| PMTA-2014-21 PDF | Administrative Procedures | 9111.01-00 |
| PMTA-2014-20 PDF | Erroneous Claim for refund or credit | 6676.00-00 |
| PMTA-2014-19 PDF | Assessment of Criminal Restitution | 6201.01-06 |
| PMTA-2014-18 PDF | Estate and Gift Taxes | 6501.07-18 |
| PMTA-2014-17 PDF | State and Local Income Tax Refunds | 6050E.00-00 |
| PMTA-2014-16 PDF | Taxable Medical Devices | 4191.00-00 |
| PMTA-2014-15 PDF | Erroneous Claim for Refund or Credit | 6676.00-00 |
| PMTA-2014-14 PDF | Returns Relating to Cash Received in Trade or Business | 6050I.00-00 |
| PMTA-2014-13 PDF | Returns Relating to Cash Received in Trade or Business | 6050I.00-00 |
| PMTA-2014-12 PDF | Imposition and Rate of Tax on Petroleum | 4611.00-00 |
| PMTA-2014-11 PDF | TAX SYSTEMS MODERNIZATION: Signature Alternatives | 78A.06.00-00 |
| PMTA-2014-10 PDF | Imposition and Rate of Tax on Petroleum | 4611.00-00, 4612.01-01 |
| PMTA-2014-09 PDF | Confidentiality and Disclosure of Returns and Return Information | 6103.00-00 |
| PMTA-2014-08 PDF | General Requirement of Return, Statement, or List: Form of Return: Computer Prepared and Computer Generated | 6011.06-03, 6012.00-00 |
| PMTA-2014-07 PDF | Transportation of Persons by Air (Taxable v. Nontaxable) | 4261.00-00, 4281.00-00 |
| PMTA-2014-06 PDF | Notice to Partners of Proceedings | 6223.00-00 |
| PMTA-2014-05 PDF | Registration and Bond for Petroleum Products | 4101.00-00, 6719.00-00 |
| PMTA-2014-04 PDF | Credit for Qualified Bonds Allowed to Issuer | 6431.00-00, 6511.00-00 PDF |
| PMTA-2014-03 PDF | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 4481.00-00 PDF |
| PMTA-2014-02 PDF | Frivolous Income Tax Return | 6702.00-00 |
| PMTA-2014-01 PDF | Payment by Check or Money Order | 6311.00-00, 6302.00-00 |
| PMTA-2013-30 PDF | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel Mixtures | 4081.00-00, 6426.00-00 |
| PMTA-2013-29 PDF | Levy and Distraint | 6331.00-00 |
| PMTA-2013-28 PDF | Frivolous Income Tax Return | 6702.00-00 |
| PMTA-2013-27 PDF | Use of Certain Vehicles Tax (Taxable v. Not Taxable) | 4481.00-00, 4481.03-00 |
| PMTA-2013-26 PDF | Facsimile Signatures | 6061.02-00 |
| PMTA-2013-25 PDF | Biodiesel and Renewable Diesel as a Fuel | 40A.00-00, 4101.00-00, 6426.00-00 |
| PMTA-2013-24 PDF | Claim ob体育d Late | 6511.01-03, 642.01-00, 9999.92-00 |
| PMTA-2013-23 PDF | General Requirement of Return, Statement, or List | 6011.00-00 |
| PMTA-2013-22 PDF | Collection Due Process – Lien | 6320.00-00, 6330.00-00 |
| PMTA-2013-21 PDF | Understatement of Taxpayer’s Liability by Income Tax Return Preparer | 6694.00-00 |
| PMTA-2013-20 PDF | Innocent spouse (including Sections 66, 6013) | 6015.00-00 |
| PMTA-2013-19 PDF | Disclosure to Federal Employees for Tax Administration Purposes—Disclosure within the Department of Treasury | 6103.08-01 |
| PMTA-2013-18 PDF | Publicity of Information by Exempt Organizations | 6104.02.00 |
| PMTA-2013-17 PDF | Not Employees Under Section 530 of the 1978 Revenue Act – In General | 3121.10-01 |
| PMTA-2013-16 PDF | Collection Due Process - Levy | 6330.00-00 |
| PMTA-2013-15 PDF | Failure to ob体育 Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 6651.00-00 |
| PMTA-2013-14 PDF | Special Liens for Estate and Gift Tax | 6324.00-00 |
| PMTA-2013-13 PDF | Authority to Make Credits or Refunds, Refund Subject to Off-Set | 6402.00-00, 6402.02-00 |
| PMTA-2013-12 PDF | Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6424 and 6427 | 6206.00-00 |
| PMTA-2013-11 PDF | Collection Due Process - Lien, Collection Due Process - Levy | 6320.00-00, 6330.00-00 |
| PMTA-2013-10 PDF | Computer Prepared and Computer Generated, Electronic Signature | 6011.06-03, 6061.07-00 |
| PMTA-2013-09 PDF | Exempt Purposes | 6421.03-00 |
| PMTA-2013-08 PDF | Computer Prepared and Computer Generated, Application for Reasonable Extension for Information Returns | 6011.06-03, 6081.13-00 |
| PMTA-2013-07 PDF | Computer Prepared and Computer Generated, Electronic Signature | 6011.06-03, 6061.07-00 |
| PMTA-2013-06 PDF | Alternative Fuel Mixture Credit | 6426.04-00 |
| PMTA-2013-05 PDF | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 501.04-00 |
| PMTA-2013-04 PDF | ASSESSMENTS: Timeliness, Failure to ob体育 Certain Information Returns, Assessment Procedure, Failure to Furnish Certain Payee Statements, Adequacy of Return to Start Limitations Running (Sufficient v Insufficient), Information Returns, Return Not ob体育d--Exception to Period of Limitations | 04.09.07-00, 6721.00-00, 6721.09-00, 6722.00-00, 6501.04-00, 6501.04-03, 6501.06-00 |
| PMTA-2013-03 PDF | Basis | 165.01-00 |
| PMTA-2013-02 PDF | Assessment Authority | 6201.00-00 |
| PMTA-2013-01 PDF | Exception for Refunds Within 45 Days | 6611.07-00 |
| PMTA-2012-29 PDF | Collection Due Process - Levy | 6330.00-00 |
| PMTA-2012-28 PDF | Last Known Address | 6212.02-04 |
| PMTA-2012-27 PDF | Assessment of Criminal Restitution and Collection Due Process - Levy | 6201.01-06, 6330.00-00 |
| PMTA-2012-26 PDF | Last Known Address | 6212.02-04 |
| PMTA-2012-25 PDF | (Repealed) Definition of Price With Respect to Retailers Tax | 4051.00-00 |
| PMTA-2012-24 PDF | Disclosure of Return in Title 11 Cases and Receivership Proceedings | 6103.05-09 |
| PMTA-2012-23 PDF | Authority to Make Credits or Refunds | 6402.00-00 |
| PMTA-2012-22 PDF | Notice | 6335.10-00 |
| PMTA-2012-21 PDF | Disclosure in Judicial or Administrative | 6103.08-04 |
| PMTA-2012-20 PDF | Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) | 4281.00-00 |
| PMTA-2012-19 PDF | Effect of Late Notice in Chapter 13 | 09.00.00-00 |
| PMTA-2012-18 PDF | Retail Tax on Imported Leased Trucks | 4051.00-00 |
| PMTA-2012-17 PDF | Black Liquor and Cellulosic Repayments | 87.00-00, 6601.00-00 |
| PMTA-2012-16 PDF | Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits | 6664.01-00, 6662.00-00 |
| PMTA-2012-15 PDF | Disclosure Issues Related to Changes in Procedures for Requesting Certified Copies of Bank Secrecy Act Records | 6103.09-01 |
| PMTA-2012-14 PDF | Collection Appeal Program and I.R.C. § 6330(c)(4) Issue Preclusion | 6330.00-00 |
| PMTA-2012-13 PDF | Resolution of Identity Theft Cases Where the Service Issued a Statutory Notice of Deficiency | 6212.00-00 |
| PMTA-2012-12 PDF | Credit Interest Order of Allocation | 6611.00-00, 6611.01-02 |
| PMTA-2012-11 PDF | Dropping Cents from Form 941 | 6102.00-00 |
| PMTA-2012-10 PDF | Scope of Awards Payable under I.R.C. Section 7623 | 7623.00-00 |
| PMTA-2012-09 PDF | Interest Suspensions and Form 906 Closing Agreements | 6601.09-00 |
| PMTA-2012-08 PDF | Certain Liquids as Alternative Fuels | 6426.00-00 |
| PMTA-2012-07 PDF | State Access to TIN Matching Database for Tax Administration | 6103.04-01 |
| PMTA-2012-06 PDF | Interstate Child Support Access to Federal Tax Information | 6103.12-06 |
| PMTA-2012-05 PDF | Disclosure Issues Related to Identity Theft | 6103.00-00 |
| PMTA-2012-04 PDF | Including taxpayer identification numbers on Form 872-AP, Consent to Extend the Time on Assessment of IRC Section 6695A Penalty | 6103.08-04 |
| PMTA-2012-03 PDF | Trespass | 9999.00-00 |
| PMTA-2012-02 PDF | Credit Interest on Overpayments When Carryback Recaptures Arise | 6611.00-00, 6611.01-02 |
| PMTA-2012-01 PDF | Tax Treatment of Payments Made Pursuant to Programs M and N. | 108.00-00, 108.05-00 |