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Legal Advice Issued to Program Managers

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.

2012 | 2011 | 2010 | 2009 | 2008 | 2007

NOTE: These documents cannot be used or cited as precedent.
Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2014-10 Imposition and Rate of Tax on Petroleum 4611.00-00, 4612.01-01    

Confidentiality and Disclosure of Returns and Return Information



General Requirement of Return, Statement, or List:  Form of Return:  Computer Prepared and Computer Generated

6011.06-03, 6012.00-00

PMTA-2014-07 Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00, 4281.00-00


Notice to Partners of Proceedings



Registration and Bond for Petroleum Products

4101.00-00, 6719.00-00


Credit for Qualified Bonds Allowed to Issuer

6431.00-00, 6511.00-00 


Use of Certain Vehicles Tax (Taxable v. Not Taxable)



Frivolous Income Tax Return

PMTA-2014-01 Payment by Check or Money Order 6311.00-00, 6302.00-00
PMTA-2013-30 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel Mixtures 4081.00-00, 6426.00-00
PMTA-2013-29 Levy and Distraint 6331.00-00

Frivolous Income Tax Return

PMTA-2013-27 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00, 4481.03-00

Facsimile Signatures

PMTA-2013-25 Biodiesel and Renewable Diesel as a Fuel

40A.00-00, 4101.00-00, 6426.00-00


Claim Filed Late

6511.01-03, 642.01-00, 9999.92-00
PMTA-2013-23 General Requirement of Return, Statement, or List 6011.00-00

Collection Due Process – Lien

6320.00-00, 6330.00-00

Understatement of Taxpayer’s Liability by Income Tax Return Preparer

PMTA-2013-20 Innocent spouse (including Sections 66, 6013) 6015.00-00
PMTA-2013-19 Disclosure to Federal Employees for Tax Administration Purposes—Disclosure within the Department of Treasury 6103.08-01

Publicity of Information by Exempt Organizations


Not Employees Under Section 530 of the 1978 Revenue Act – In General


Collection Due Process - Levy


Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)

PMTA-2013-14 Special Liens for Estate and Gift Tax 6324.00-00
PMTA-2013-13 Authority to Make Credits or Refunds, Refund Subject to Off-Set 6402.00-00, 6402.02-00
PMTA-2013-12 Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6424 and 6427 6206.00-00
PMTA-2013-11 Collection Due Process - Lien, Collection Due Process - Levy 6320.00-00, 6330.00-00
PMTA-2013-10 Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-09 Exempt Purposes 6421.03-00
PMTA-2013-08 Computer Prepared and Computer Generated, Application for Reasonable Extension for Information Returns 6011.06-03, 6081.13-00
PMTA-2013-07 Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-06 Alternative Fuel Mixture Credit 6426.04-00
PMTA-2013-05 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 501.04-00
PMTA-2013-04 ASSESSMENTS: Timeliness, Failure to File 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 Filed--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 Basis 165.01-00
PMTA-2013-02 Assessment Authority 6201.00-00
PMTA-2013-01 Exception for Refunds Within 45 Days 6611.07-00
PMTA-2012-29 Collection Due Process - Levy 6330.00-00
PMTA-2012-28 Last Known Address 6212.02-04
PMTA-2012-27 Assessment of Criminal Restitution and Collection Due Process - Levy 6201.01-06, 6330.00-00
PMTA-2012-26 Last Known Address 6212.02-04
PMTA-2012-25 (Repealed) Definition of Price With Respect to Retailers Tax 4051.00-00
PMTA-2012-24 Disclosure of Return in Title 11 Cases and Receivership Proceedings 6103.05-09
PMTA-2012-23 Authority to Make Credits or Refunds 6402.00-00
PMTA-2012-22 Notice 6335.10-00
PMTA-2012-21 Disclosure in Judicial or Administrative 6103.08-04
PMTA-2012-20 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 4281.00-00
PMTA-2012-19 Effect of Late Notice in Chapter 13 09.00.00-00
PMTA-2012-18 Retail Tax on Imported Leased Trucks 4051.00-00
PMTA-2012-17 Black Liquor and Cellulosic Repayments 87.00-00,
PMTA-2012-16 Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits 6664.01-00,
PMTA-2012-15 Disclosure Issues Related to Changes in Procedures for Requesting Certified Copies of Bank Secrecy Act Records 6103.09-01
PMTA-2012-14 Collection Appeal Program and I.R.C. § 6330(c)(4) Issue Preclusion 6330.00-00
PMTA-2012-13 Resolution of Identity Theft Cases Where the Service Issued a Statutory Notice of Deficiency 6212.00-00
PMTA-2012-12 Credit Interest Order of Allocation 6611.00-00,
PMTA-2012-11 Dropping Cents from Form 941 6102.00-00
PMTA-2012-10 Scope of Awards Payable under I.R.C. Section 7623 7623.00-00
PMTA-2012-09 Interest Suspensions and Form 906 Closing Agreements 6601.09-00
PMTA-2012-08 Certain Liquids as Alternative Fuels 6426.00-00
PMTA-2012-07 State Access to TIN Matching Database for Tax Administration 6103.04-01
PMTA-2012-06 Interstate Child Support Access to Federal Tax Information 6103.12-06
PMTA-2012-05 Disclosure Issues Related to Identity Theft 6103.00-00
PMTA-2012-04 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 Trespass 9999.00-00
PMTA-2012-02 Credit Interest on Overpayments When Carryback Recaptures Arise 6611.00-00,
PMTA-2012-01 Tax Treatment of Payments Made Pursuant to Programs M and N. 108.00-00,

2012 | 2011 | 2010 | 2009 | 2008 | 2007

Page Last Reviewed or Updated: 22-Jan-2015