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Legal Advice Issued to Program Managers During 2007

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.

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NOTE: These documents cannot be used or cited as precedent.
Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2007-01191 Spanish translation for U.S. Department of Treasury on payments 9999.98-00
PMTA-2007-01190 Decedent's returns 32.00-00
PMTA-2007-01189 PCC payments and EFTPS payments 7502.00-00
PMTA-2007-01188 Forms 8333 and 1040NR 9114.00-00
PMTA-2007-01187 Health Care Tax Credit application to college student 35.00-00
PMTA-2007-01186 Section 3705 of RRA 98 9999.98-00
PMTA-2007-01185 Use of Form 1040NR 152.00-00
PMTA-2007-01152 Treatment of Payments from United Nations Joint Pension Plan (related to PMTA 00881)+C878 9114.03-06
PMTA-2007-01148 990-T Tax Rates for 501(c)(9) Organizations 511.00-00
PMTA-2007-01147 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01123 Fraud Technical Advisor's Role in Civil and Criminal Investigations 6663.00-00
PMTA-2007-01122 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01079 Clarification of Revenue Ruling 2000-6 3121.00-00
PMTA-2007-01030 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00954 Application of Section 170(f)(12) To Exempt Organization 170.00-00
PMTA-2007-00953 Juror Fees 63.00-00
PMTA-2007-00934 Final Adverse Determination letter 9999.98-00
PMTA-2007-00927 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00925 Final Denial Letter 501.00-00
PMTA-2007-00918 Advice regarding Section 6304(b)(4) and Answering Machine Messages 7602.00-00
PMTA-2007-00915 Form 8453 Signature Requirement 6065.00-00
PMTA-2007-00888 Final Denial Letter Review 501.00-00
PMTA-2007-00884 Rejection of On-Line Returns 6065.00-00
PMTA-2007-00881 Investment in Contract for UN Pension 72.00-00
PMTA-2007-00858 Sharing ROTER and Quantity Measure Results at the Group Level 9999.98-00
PMTA-2007-00857 FY 2006 - 1204 Independent Review Findings 9999.98-00
PMTA-2007-00853 Application of Excise Taxes to Truck Parts 4051.00-00
PMTA-2007-00836 Availability of the Correction Programs Under Rev. Proc. 2003-44 for Plan Failures Relating to Certain Abusive Tax Avoidance Transactions 6011.00-00
PMTA-2007-00834 Disclosure Issues regarding ITIN Applications 6103.00-00
PMTA-2007-00832 Joint Board Regulations and Conflict of Interest Issues Relating to Advisory Committee Members 9999.98-00
PMTA-2007-00831 Hiring Practices - Lockbox Program 9999.98-00
PMTA-2007-00830 Collection of Liability on Section 6015(f) Innocent Spouse Cases 6015.00-00
PMTA-2007-00829 Obligating Funds by September 30th 7526.00-00
PMTA-2007-00827 Request from Department of Veterans Affairs to waive the fee applicable to the disclosures of unearned income information pursuant to IRC Section 6103(I)(7)(D)(viii) 6103.00-00
PMTA-2007-00825 Time of Section 6320 Hearing Request - When Notices of Federal Tax Lien Are "Filed" 6320.00-00
6323.00-00
PMTA-2007-00823 Request for Assistance on ruling requests under Rev. Proc. 2003-16 arising from death of IRA grantor or plan participant 401.00-00
PMTA-2007-00821 Disclosure of tax return information by Tax Counseling for the Elderly Program Volunteers 6103.00-00
PMTA-2007-00820 Joint Terrorism Task Force (JTTF) Polygraphs 9999.98-00
PMTA-2007-00819 Rule 6(e) and Tweel Issues that May Arise in the Context of Joint Civil and Criminal Investigations 9999.98-00
PMTA-2007-00817 2006 Post-Booker Sentencing Update 9999.98-00
PMTA-2007-00816 Does a search warrant affidavit kept under seal satisfy the Fourth Amendment's requirement that a search warrant describe with particularity the items to be seized where the affidavit is the only document containing the list of items to be seized? 9999.98-00
PMTA-2007-00812 Federal Excise Taxes for the Sale of Butane 4081.00-00
PMTA-2007-00806 E-File Marketing Issues 6107.00-00
PMTA-2007-00794 Electronic Funds Transfer Payment System and Private Collection Agencies 6103.00-00
PMTA-2007-00793 Failure to Pay Penalty 6651.00-00
PMTA-2007-00792 Effect of KETRA Housing Exemption on Capital Loss Carryover Computations 151.00-00
PMTA-2007-00791 The relationship between EITC, deficiency procedures, and notice of claim disallowance procedures 6211.00-00
PMTA-2007-00790 Hawaii Public Accountants 6107.00-00
PMTA-2007-00789 West Virginia Public Accountants 6107.00-00
PMTA-2007-00780 Affect of Claim Disallowance Notices and Frozen Refunds on Criminal Cases 9999.98-00
PMTA-2007-00777 Movement of Estimated Tax Payments 6402.00-00
PMTA-2007-00776 Use of Records of Tax Enforcement Results in a Proposed Long Term Goal 9999.98-00
PMTA-2007-00775 18 USC Section 510 7608.00-00
PMTA-2007-00774 Illegal "tax protester" designation 9999.98-00
PMTA-2007-00771 OICs Processed at the end of year - IRS Guidance 7122.00-00
PMTA-2007-00765 Validity of Extensions of Time to File and Imposition of Interest on Penalties 6662.00-00
PMTA-2007-00763 Colorado Registered Accountants 9999.98-00
PMTA-2007-00759 Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00754 Captive insurance 832.00-00
PMTA-2007-00753 Captive insurance 832.00-00
PMTA-2007-00745 Private Collection Agencies Authority to Monitor Installment Agreements with Terms Beyond 60 months 6306.00-00
PMTA-2007-00744 Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00743 Failure to File Penalty on Subsequent Assessments 9999.98-00
PMTA-2007-00740 Contacts with Taxpayers who are Represented 7521.00-00
PMTA-2007-00738 Disclosure Concerns in Response to Snider et al. v. United States 6103.00-00
PMTA-2007-00734 Request for Recovery of rebate overpayment 148.00-00
PMTA-2007-00732 Warrantless Fuel Inspection on Private Property 4083.00-00
PMTA-2007-00729 Status of Taxpayer as Importer for Excise Tax Purposes 4161.00-00
PMTA-2007-00727 Refusal to Rule Letters 7428.00-00
PMTA-2007-00723 Use of Returns and Return Information in Money Laundering Investigations 6103.00-00
PMTA-2007-00722 Penalties for Invalid TINs on Schedules K-1 6722.00-00
PMTA-2007-00721 Section 7526 and Eligibility for Organizations in Guam 7526.00-00
PMTA-2007-00718 Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00717 Technical Assistance Request 831.00-00
PMTA-2007-00716 ETA Request for Advice - Denial of Application or Suspension of IRS e-file Providers for Criminal Activity Prior to Conviction 9999.98-00
PMTA-2007-00714 GATT Interest 6700.00-00
PMTA-2007-00712 Request for Assistance (Valuation of 401(k) account balances in an Offer in Compromise) 401.00-00
PMTA-2007-00710 EITC FocusGroups 9999.98-00
PMTA-2007-00707 Request for Advisory Opinion - Use of Number of Convitions and Conviction Rate for Budgetary and Planning Purposes 9999.98-00
PMTA-2007-00706 Expansion of Credit Card Program for Payment of Taxes 6311.00-00
PMTA-2007-00705 Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00702 CDP Consideration of Terminated Offers in Compromise 7122.00-00
PMTA-2007-00701 Issues in Section 412(e) requests - Multiemployer Plans 412.00-00
PMTA-2007-00700 Review of Collecting Process, General Handbook Locating Taxpayer IRM 5.1.18 9999.98-00
PMTA-2007-00699 Summary of the Supreme Court's recent decision in Fanfan and Booker 9999.98-00
PMTA-2007-00697 Request for Advisory Opinion - Applicability of RRA Section 1204 and Regulation 801 to the Collection quality Measurement System Program 9999.98-00
PMTA-2007-00695 Third Party Designee Check Box 6103.00-00
PMTA-2007-00693 Career Path for Local Taxpayer Advocates 7803.00-00
PMTA-2007-00691 "I" CAF Indicator 9999.98-00
PMTA-2007-00690 Eligibility of State Employe to be an Enrolled Agent 9999.98-00
PMTA-2007-00689 Collection Field Function Memorandum Section 1204 Review 9999.98-00
PMTA-2007-00687 Effect of the Law Enforcement Officer Safety Act of 2004 9999.98-00
PMTA-2007-00686 Reporting Cancellation of Debt Income 6050P.00-00
PMTA-2007-00684 Section 6311 and Disclosure of Installment Agreement Payments to Credit Card Companies 6311.00-00
PMTA-2007-00682 Whole Dollar Reporting 6102.00-00
PMTA-2007-00679 United States v. Tweel 9999.98-00
PMTA-2007-00678 Timely Release of Filed Notice of Federal Tax Lien - Remittance by Personal Check 6325.00-00
PMTA-2007-00677 Signature Alternative for Electronic Filing of Corporate Extension Applications 6061.00-00
PMTA-2007-00675 RIS Proposal - Application of Failure to Pay Penalty While Installment Agreement in Effect 6651.00-00
PMTA-2007-00674 Collecting the Section 6672 Trust Fund Recovery Penalty Following Acceptance of an Offer in Compromise with the Employer for the Related Trust Fund Taxes 6672.00-00
PMTA-2007-00673 IRM Update of Section 6020(b) and the Collection Statute Expiration Date 6020.00-00
PMTA-2007-00658 Extension to File Tax Return 6081.00-00
PMTA-2007-00657 Mobile Machinery Exception to Definition of Highway Vehicle 4041.00-00
PMTA-2007-00655 IRC § 7605(b) and ASFRs 7605.00-00
PMTA-2007-00654 Illinois CPA 9999.98-00
PMTA-2007-00653 Third Party Contacts by Fraud Detection Centers in the Tenth Circuit and Where Summons are Requested 7609.00-00
PMTA-2007-00652 Notice 2004-01, Alternative Methods of Signing for Income Tax Return Preparers 6061.00-00
PMTA-2007-00651 Authority under IRC to canvass tax preparers 7601.00-00
7602.00-00
6107.00-00
PMTA-2007-00650 Groh v. Ramirez - Supreme Court Holds Flawed Search Warrant Invalid 9999.98-00
PMTA-2007-00642 Employee Suggestion for Form 433-A 9999.98-00
PMTA-2007-00638 Scholarship and Fellowship Grants 117.00-00
PMTA-2007-00635 Information Reporting for Payments to Section 530 Workers 530.00-00
PMTA-2007-00632 Application of the Failure to Deposit Penalty Under IRC Section 6656 6656.00-00
PMTA-2007-00624 New Orleans Legal Assistance Merger 7526.00-00
PMTA-2007-00623 Relevant conduct Computations 9999.98-00
PMTA-2007-00622 Bankruptcy Document Retention 5 USC 552a
PMTA-2007-00618 Tax Counseling for the Elderly (TCE) Award Ranking Criteria 7526.00-00
PMTA-2007-00617 New Electronic Tax Payment Initiatives 6311.00-00
PMTA-2007-00616 LITC Program Review Panel: Conflict of Interest 7526.00-00
PMTA-2007-00614 Request for Advice - Privacy Issues Related to On-Line Filing Enhancements 5USC 552a
PMTA-2007-00610 Jurisdictional Limitation Restricts IRS Forfeiture of SUA Proceeds under 18 USC Section 981(a)(1)(C) 9999.98-00
PMTA-2007-00604 Horse's Tax Service 7206.00-00
PMTA-2007-00599 Revised Form 3949 7602.00-00
PMTA-2007-00598 Travel Claim Belatedly Discovered Not Taxable 6413.00-00
PMTA-2007-00597 Review of 2004 LITC Pub. 3319 / Certifications of Compliance with Tax Obligations / Paperwork Reduction Act Issues 9999.98-00
PMTA-2007-00595 Tax Compliance for LITC Grantees and Key Personnel 6103.00-00
PMTA-2007-00594 Giglio/Henthorn Advice 9999.98-00
PMTA-2007-00592 Filing Forms 1099 for Tax Amnesty Program 6041.00-00
PMTA-2007-00591 Employee Emergency Relief Funds and IRC 102(c) 102.00-00
PMTA-2007-00589 Preparer/ERO Electronic Signature Issues 6061.00-00
PMTA-2007-00583 Exceptions from Unrelated Business Income Tax 514.10-00
PMTA-2007-00582 Payment of Interest on Limited Payability Refunds 6621.00-00
PMTA-2007-00581 Notification Requirements for Extensions of Time to File 6081.00-00
PMTA-2007-00580 Low Income Tax Clinic Grants Matched with Legal Services Corporation Funding 7526.00-00
PMTA-2007-00579 Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 7526.00-00
PMTA-2007-00578 Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00577 Low-Income Tax Clinic Grant Matched with Indian Tribal Organizations Grant Funding (SPEC) (This is a duplicate in content to PMTA 556 listed above.) 9999.98-00
PMTA-2007-00576 Application of Executive Order 13166 to Requirement for Translated Documents From Applicant for Individual Taxpayer Identification Number 9999.98-00
PMTA-2007-00575 Low-Income Tax Clinic (LITC) Questionable Award and Alleged Misappropriation of Funds 501.00-00
PMTA-2007-00573 Revised Draft Deposit Policy 7809.00-00
PMTA-2007-00566 Authority for the National Taxpayer Advocate to File Amicus Briefs with the Courts of the United States 7452.00-00
PMTA-2007-00564 Computation of Interest re: a VEBA Trust 501.00-00
419.00-00
PMTA-2007-00563 Refunds of Section 1446 Tax 1446.00-00
6501.00-00
PMTA-2007-00562 Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 9999.98-00
PMTA-2007-00560 Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00559 Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00556 Low-Income Tax Clinic Grants Matched with Indian Tribal Organizations Grant Funding (SPEC) 9999.98-00
PMTA-2007-00555 Proposal for PIN as Signature on Applications for e-Services, e-File, and PTIN 6061.00-00
PMTA-2007-00554 Use of Data From the Federal Parent Locator Service 32.00-00
PMTA-2007-00553 Tax-Exempt Applicants - Other Than Section 501(c)(3) 9999.98-00
PMTA-2007-00552 Low Income Taxpayer Clinics: Ancillary Return Preparation 9999.98-00
PMTA-2007-00550 Prompt Deposit of Remittances 7809.00-00
PMTA-2007-00547 Frivolous Filer Taxpayer Advocate Service/Appeals Determination 6330.00-00
PMTA-2007-00545 Advertising Fugitive Awards 7623.00-00
PMTA-2007-00543 Low-Income Tax Clinic Grants Matched with Legal Services Corporation Funding 9999.98-00
PMTA-2007-00542 Section 1204 Review of DRIPS (Driver of Resource Improvement Program) Guidances 9999.98-00
PMTA-2007-00541 Question Regarding Form 8453-F and Direct Debits 9999.98-00
PMTA-2007-00539 Changes to Due Diligence Requirements of IRC § 32 (c)(1)(C)(i) as Amended by the Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) 6695.00-00
PMTA-2007-00538 Systemic Levies ACS 6330.00-00
PMTA-2007-00537 IRS Acceptance of FAX Signature 6061.00-00
PMTA-2007-00536 Charging Alternatives for Electonically Filed Returns Where Form 8453 is Not Available To Prove Signature 7206.00-00
PMTA-2007-00533 Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00532 Ex Parte Communications with Appeals 7803.00-00
PMTA-2007-00531 Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds 7526.00-00
PMTA-2007-00529 Status of Funding Currently Appropriated for the Low-Income Tax Clinic (LITC) and Tax Counseling for the Elderly (TCE) Programs that is Available for Obligation 7526.00-00
PMTA-2007-00528 Low-Income Tax Clinics' Reimbursable Expenses, Community Tax Aid, Inc. Inquiry 7526.00-00
PMTA-2007-00524 Credit Card Delinquencies 9999.98-00
PMTA-2007-00523 Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds (This appears to be an unsigned duplicate - in content - of PMTA 531 listed below) 7526.00-00
PMTA-2007-00522 Clarification of Terminology Used in 26 CFR Part 801 Section 6(b) 9999.98-00
PMTA-2007-00521 Tax-Exempt Applicants - Section 501(c)(4) 7526.00-00
PMTA-2007-00513 IRC § 6631 Interest Notice Requirements 6213.00-00
PMTA-2007-00511 Accepting a prior Form 2555 filed in 1988 as it would affect the section 911 election on Form 2555 for a subsequent year 911.00-00
PMTA-2007-00510 Faxed Signatures for CAWR & FUTA 6065.00-00
PMTA-2007-00506 State Income Tax Levy Program (SITLP) and Community Property Sales 6321.00-00
PMTA-2007-00504 Abatement of the Frivolous Income Tax Return Penalty 6702.00-00
PMTA-2007-00499 Clarification of FUTA Legislations 3301.00-00
PMTA-2007-00495 Solicited and Unsolicited Referrals of Low-Income Pro Se Taxpayers to Low-Income Tax Clinics 7526.00-00
PMTA-2007-00485 Appeals Settlement Guidelines: Construction/Real Estate Industry -- Retainage Payable 461.00-00
PMTA-2007-00484 Application of IRC Section 6081 6081.00-00
PMTA-2007-00480 Request for Electronic Signature and Authentication Methods for Transcript Delivery System and Disclosure Authorization 6103.00-00
PMTA-2007-00462 Waivers for § 6015(f) Cases 6015.00-00
PMTA-2007-00458 Questions on IRC Section 6651 6651.00-00
PMTA-2007-00457 Section 6651(f) 6651.00-00
PMTA-2007-00455 Review of IRM 3.17.79.16.19 6532.00-00
PMTA-2007-00451 Use of Tax Return Information To Locate IRS Fugitives and Wanted Persons (PMTA 449 listed above is the attachment to this memorandum) 6103.00-00
PMTA-2007-00450 FinCEN's Change to its Networking Disclosure Policy and CI's Use of FinCEN's SAR Database 6103.00-00
PMTA-2007-00449 Use of Return Information to Locate Fugitives 6103.00-00
PMTA-2007-00437 Cellular Telephone Expense Reimbursement 280F.00-00
PMTA-2007-00436 Referral Path of Violations of IRC § 6050I Involving Forms 8300 7203.00-00
PMTA-2007-00435 Internal Revenue Accounting Control (IRAC) and Individual Master File (IMF) Duplication 6301.00-00
PMTA-2007-00431 Section 280A(c)(6) 280A.00-00
PMTA-2007-00430 Fuel Sample - Chain of Custody Documents 4081.00-00
PMTA-2007-00429 Suspension of the Statutes of Limitations Under Section 7811(d) 7811.00-00
PMTA-2007-00426 Privacy Act and Unauthorized Disclosure Considerations of Placing Form 5500 Information on the IRS' Web Site 6103.00-00
PMTA-2007-00424 Managerial Approval for Penalty Assessments 6751.00-00
PMTA-2007-00423 Collection Due Process Issues Related to Estate and Gift Tax Collection 6324.00-00
PMTA-2007-00421 RRA 98 Sections 3306, 3308, 3506 6631.00-00
PMTA-2007-00418 Legal Authority of the Taxpayer Advocate - Historical Development 7811.00-00
PMTA-2007-00417 Effect of Legislative Amendment to Internal Revenue Code Section 7436 on the Notice of Determination Concerning Worker Classification Under Section 7436 7436.00-00
PMTA-2007-00416 GATT Credit Interest Computations 6402.00-00
6413.00-00
PMTA-2007-00415 Rescission of Section 6015 Final Determination Letters 6015.00-00
PMTA-2007-00410 United States Department of Agriculture (USDA) Farmers' Settlement Claims 6513.00-00
6511.00-00
PMTA-2007-00407 Disclaimer of Property Received Under a Will 2518.00-00
PMTA-2007-00406 Interest Abatement for IRS Audit Delays 6404.00-00
PMTA-2007-00405 Charging for Exempt Organization Return Compact Disks 6103.16-00
PMTA-2007-00404 Authority to sign Notices of Deficiency and Form 872 6212.00-00
PMTA-2007-00403 Timeliness of Refund Claim 6511.00-00
PMTA-2007-00402 Paid Preparer Issues - Internet Returns 7701.00-00
PMTA-2007-00401 Qualifications for exempt status 501.00-00
PMTA-2007-00399 Tip Validation 7605.00-00
PMTA-2007-00396 Volunteer Income Tax Agreement (VITA) Agreements 9999.98-00
PMTA-2007-00394 Review of Proposed P-5-133 Policy Changes 9999.98-00
PMTA-2007-00393 Feedback from Practitioners about Requirement to Sign Returns 6695.00-00
PMTA-2007-00392 Setting Area and Territory Goals in Compliance with RRA 98, Section 1204 and 26 CFR 801 9999.98-00
PMTA-2007-00389 Photocopied Signatures on Amended Returns 6061.00-00
6065.00-00
PMTA-2007-00387 Overpayment Interest on Refunds Due to Taxpayer 6611.00-00
PMTA-2007-00384 Purchase of Property Sold at IRS Tax Sale 6331.00-00
PMTA-2007-00382 Application of Surplus Levy Proceeds to Unlevied Periods 6330.00-00
PMTA-2007-00379 Financial Audits and Reports Required By 26 USC §§ 7608 (c)(4)(A) and (B) 7608.00-00
PMTA-2007-00378 Review of Appeals Manual for Compliance with Section 1204 of RRA 98 and 26 CFR 801 9999.98-00
PMTA-2007-00376 Filing Requirement Imposed by IRC § 6012(c) 6012.00-00
PMTA-2007-00375 Modification of CSP Agreement 7436.00-00
PMTA-2007-00373 Abatement of Tax Balances in Audit Reconsideration Cases 6203.00-00
6404.00-00
PMTA-2007-00371 Abatements under § 6015 6015.00-00
PMTA-2007-00370 Solicitation of Returns Issue Raised by Letter 3164(c) 7602.00-00
PMTA-2007-00369 Advice on Third Party Contacts 7602.00-00
PMTA-2007-00368 Application of Section 7602(c) to Questionable Refund Detection Teams 7602.00-00
PMTA-2007-00366 FreeTaxPrep.com, Inc. Proposal 9999.98-00
PMTA-2007-00365 Form 911 and Third Party Contacts 7602.00-00
PMTA-2007-00364 Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00363 Liability for Trust Fund Recovery Penalty 6672.00-00
PMTA-2007-00362 Request for Information Services - Request number TCP-9-0272 (Duplicate) 6404.00-00
PMTA-2007-00361 Request for Information Services - Request number TCP-9-0272 6404.00-00
PMTA-2007-00360 EFTPS--Adjustment Feature for Bulk Filers 6302.00-00
PMTA-2007-00359 Use of Math Error Procedure to Disallow Claims Involving Deceased Individuals 6213.00-00
PMTA-2007-00358 Reversal of Offset in Innocent Spouse Cases 6015.00-00
PMTA-2007-00355 Validity of Tax Assessments 6502.00-00
PMTA-2007-00354 Application of the one claim rule 6420.00-00
PMTA-2007-00353 Use of Records of Tax Enforcement Results in Self-Appraisals 9999.98-00
PMTA-2007-00352 Sharing of Client Lists and Other Pertinent Information in Abusive Trust Investigations 9999.98-00
PMTA-2007-00347 Significant Hardship under IRC Section 7811(a) 7811.00-00
PMTA-2007-00346 Stamped Signature on Notice of Deficiency 6212.00-00
PMTA-2007-00344 USPS Delivery Confirmation 7502.00-00
PMTA-2007-00343 Rescinding a Seizure 6335.00-00
PMTA-2007-00339 Fraudulent Trust Article 9999.98-00
PMTA-2007-00337 Abusive Trust Teleconferences 6103.08-04
PMTA-2007-00333 Section 1204: Fair and Equitable Treatment of Taxpayers 9999.98-00
PMTA-2007-00332 Use of Pseudonyms on IRS Identification Cards 9999.98-00
PMTA-2007-00330 Information Agreement 9999.98-00
PMTA-2007-00329 Low Income Taxpayer Clinics 9999.98-00
PMTA-2007-00328 Proposed Information Agreements; Illinois District 9999.98-00
PMTA-2007-00327 Review of Collection Quality Measurement Systems 9999.98-00
PMTA-2007-00325 Request for Opinion on Collection Quality Measurement System 9999.98-00
PMTA-2007-00324 Privatization of Special Enrollment Examination 9999.98-00
PMTA-2007-00315 Use of a Summons to Obtain Account Information From an Internet Service Provider 7602.00-00
PMTA-2007-00309 Request for Legal Opinion on the Taxability of Travel Expenses of Special Agent Assigned to Undercover Operation for Period in Excess of One Year 162.00-00
PMTA-2007-00308 1998 Sentencing Guideline Amendments 9999.98-00
PMTA-2007-00307 Forfeiture Notice Requirements When Owner is Incarcerated 7325.00-00
PMTA-2007-00300 Final Regulation - § 301.6867-1, Presumptions Where Owner of Large Amount of Cash is not Identified 6867.00-00
PMTA-2007-00296 Offsets after Filing of Innocent Spouse Claims 6015.00-00
PMTA-2007-00294 Termination of Installment Agreements Following Failure to File Returns 6651.00-00
PMTA-2007-00292 Abatement of Interest 6404.00-00
PMTA-2007-00291 Counsel Assistance with Activities Reports 8023.00-00
PMTA-2007-00290 Letter from Deputy Director Revenue London, England 9114.00-00
PMTA-2007-00288 Processing Returned Refund Checks 6404.00-00
PMTA-2007-00286 Innocent Spouse Memorandum 1999-4: Credit Date for Refund Offsets Under Section 6015 6015.00-00
PMTA-2007-00285 Abatement of Interest 6404.04.01
PMTA-2007-00284 RRA 3306 & 3308 - Notice Penalties Under 6751 and 6631 6751.00-00
6631.00-00
PMTA-2007-00283 Abating Small Dollar Amounts - ANMF Cleanup 6404.00-00
PMTA-2007-00281 Treatment of Rollover 72.00-00
PMTA-2007-00279 Effect of RRA 98 on Interest and Penalty Notices 6631.00-00
PMTA-2007-00278 Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00277 Foregiveness of Debt by Veteran's Administration 6201.00-00
6511.00-00
PMTA-2007-00276 Limitation on Credit or Refund 6511.00-00
PMTA-2007-00275 Failure to Roll-over IRA Timely 402.00-00
PMTA-2007-00274 RRA Section 3417 Interpretations 9114.01-26
PMTA-2007-00273 Appeal Rights Under § 6695(g) 6695.00-00
PMTA-2007-00272 Business Master File (BMF) Forms - Transaction of Dollars-Only Amounts 6102.00-00
PMTA-2007-00269 Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00267 Tax Treaty Secrecy and NARA 6103.00-00
PMTA-2007-00265 Processing Returned Refund Checks 6404.00-00
PMTA-2007-00264 Penalty for Early IRA Distribution 72.00-00
PMTA-2007-00262 Annual Notice of Tax Deliquency under IRC Section 7524 - Non-master File Accounts 7524.00-00
PMTA-2007-00260 Collection of Unpaid Employee Portion of FICA Tax 3102.00-00
PMTA-2007-00258 Alternative Minimum Tax Foreign Tax Credit Computation 59.00-00
PMTA-2007-00257 Request for Clarification of Previous Guidance WTA-N-108252-97, Memo dated 7/7/97 6621.00-00
PMTA-2007-00256 Electronically Transmitted EIC Returns 32.00-0
PMTA-2007-00255 Equitable Relief 7122.00-00
PMTA-2007-00253 Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00252 Counsel Review of Lien/Levy and Offer in Compromise Review Procedures 6320.00-00
PMTA-2007-00251 Credit Card Convenience Fees 212.00-00
PMTA-2007-00249 Section 6404(h) Abatement of Interest on Tax Not Shown on the Return 6404.00-00
PMTA-2007-00248 Tip Validation Inspection 7605.00-00
PMTA-2007-00247 Need for Fiduciary to be Among Certain Practice Groups 9999.98-00
PMTA-2007-00246 Authority of Taxpayer Assistance Orders Over Appeals 7811.00-00
PMTA-2007-00245 Tax Treatment of Insurance Premium Deposits 832.00-00
PMTA-2007-00244 Overpayment Interest Rate for S Corporations 6621.00-00
PMTA-2007-00243 Section 6662(c) Penalties and EIC 6662.00-00
PMTA-2007-00237 Generation of Notices for Small Dollar Amounts 6404.00-00
PMTA-2007-00234 Abatement of Trust Fund Recovery Penalty 6402.00-00
PMTA-2007-00233 D.C. Income Tax Withholding 162.00-00
PMTA-2007-00232 Registration of Heavy Vehicle Manufacturers and Retailers 4052.00-00
PMTA-2007-00231 Request for Opinion - CIAT Membership of Puerto Rico 9114.13-04
PMTA-2007-00230 Request for Technical Assistance on the Frivolous Return Penalty 6702.00-00
PMTA-2007-00229 Prepaid Telephone Cards; Application of the Communication Excise Tax Prior to November 1, 1997 4291.00-00
PMTA-2007-00227 U.S. Harbor Maintenance Tax and Tax Treaties 4461.00-00
PMTA-2007-00226 Service's Authority to Examine Noncompliance Issues Under § 42 42.00-00
PMTA-2007-00225 Section 3467 of the IRS Restructuring and Reform Act (RRA) of 1998 3467.00-00
PMTA-2007-00224 Application of Section 7502 to Refunds Claimed on Original Delinquent Returns 7502.00-00
PMTA-2007-00222 Deductions for Repayments 62.00-00
PMTA-2007-00220 Clarification of Common Paymaster and Agent Rules 3121.00-00
PMTA-2007-00219 Undeliverable Refunds on Internet 6103.00-00
PMTA-2007-00218 Reimbursed Travel Expenses of Employee 274.00-00
PMTA-2007-00217 Indirect Reimbursement of Nonqualified Moving Expenses 162.00-00
PMTA-2007-00216 Form 940 Questions 6011.00-00
PMTA-2007-00215 Standard Deduction and Personal Exemptions 63.00-00
PMTA-2007-00214 Processing Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return 6081.00-00
PMTA-2007-00211 IRC § 7436 Procedure for Use in Employment Tax Adjustment Program Cases 7436.00-00
PMTA-2007-00210 Treatment of Advance Earned Income Credit Payments by Household Employers 3507.00-00
PMTA-2007-00209 PBGC Disclosure of Return Information to Contractors 6103.14-00
PMTA-2007-00208 Information Returns for Timber Purchases 6041.00-00
PMTA-2007-00207 Summary Record of Assessment 6203.00-00
PMTA-2007-00205 Assertion of the Negligence Penalty under Section 6662(b)(1) on Underpayment of Excise Taxes 6662.00-00
PMTA-2007-00203 Earned Income Credit - Sections 32(c)(1)(C) and 32(c)(3)(B)(iii) 32.00-00
PMTA-2007-00202 Tax Treatment of Employer-Provided Health Care 106.00-00
PMTA-2007-00201 Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00200 Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00199 Deductibility of Personal Property Tax by Lessee 164.00-00
PMTA-2007-00197 Statute of Limitations for Assessable Penalties 6715.00-00
PMTA-2007-00196 Clarification of Common Paymaster and Agent Rules 3121.00-00
3306.00-00
PMTA-2007-00195 Nonrebate Erroneous Refunds -- Additional Issues 7405.00-00
PMTA-2007-00194 Foreign Agency PLR Request 892.00-00
PMTA-2007-00193 Requirements for Membership in CIAT 9114.00-00
PMTA-2007-00192 Request for Technical Assistance on Sections 25A and 221 221.00-00
PMTA-2007-00191 Definition of "held for use..other than a nontaxable use" as that term is used in § 6715 (a) (2) 6715.00-00
PMTA-2007-00190 Recent Sale of Property 6335.00-00
PMTA-2007-00189 Penalty Calculations under § 6715 6715.00-00
PMTA-2007-00188 Modified Adjusted Gross Income Limit Application to Carryforward of D.C. First-Time Homebuyer Credit 1400.00-00
PMTA-2007-00187 Effect of the 21-Day Interest-Free Period on Filing of the Notice of Federal Tax Lien 6601.00-00
PMTA-2007-00186 Request for Opinion - Strategy to improve compliance with Self-Employment Tax Requirements 6611.00-00
PMTA-2007-00185 Application of IRC § 6205 on Audits/Reviews by Federal Agencies in Enforcing Certain Federal Labor Laws 6205.00-00
PMTA-2007-00183 Use of Form 8821 for Montana Joint Form 941 Test 6103.03-00
PMTA-2007-00181 FOIA Requests on Mark-to-Market Valuation Software 5 USC 552
PMTA-2007-00178 Request for Technical Advice 6404.00-00
PMTA-2007-00177 Withholding when Retirement Accounts are Levied 3405.00-00
PMTA-2007-00173 Singapore Central Provident Fund 911.00-00
PMTA-2007-00172 Disclosure of Taxpayer/Loan Applicants' Tax Information to so-called "Fourth-Party" Agents of Lending Institutions pursuant to I.R.C. § 6103(c) 6103.00-00
PMTA-2007-00171 Employment Tax Status of Disabled Workers 9999.98-00
PMTA-2007-00170 Authority to Deny Employer Identification Numbers 6109.00-00
PMTA-2007-00169 Inspection of Books and Records for a Tip Validation 7602.00-00
PMTA-2007-00168 Clarification of Opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00167 Alternative Minimum Tax and Environmental Tax 56.00-00
PMTA-2007-00164 Calculation of Interest Expense Under § 1.882-5 882.07-00
PMTA-2007-00163 Disclosure of Form 990 When Exempt Status Not Established 6033.00-00
PMTA-2007-00158 Foreign Partnership losses 874.00-00
PMTA-2007-00154 Request for Assistance 6402.00-00
PMTA-2007-00153 Child Support Enforcement Agency for Section 6103 Purposes 6103.12-06
PMTA-2007-00152 Proposal for a Withholding and Return Filing Agreement 7121.00-00
PMTA-2007-00150 Personal Identification Number (PIN) Signature for BMF (Form 941) On-Line Filing 6061.00-00
PMTA-2007-00147 Congressional Inquiry: Title III of the National Prohibition Act 9999.98-00
PMTA-2007-00144 Generation of Notices for Small Dollar Amounts 6654.00-00
PMTA-2007-00142 Update of IRM (35)264 6103.05-00
PMTA-2007-00140 Section 117 of the Treasury Department Appropriations Act of 1997 (TAA97) Pub. L. No. 104-208, 110 Stat. 3009 (1996) 9999.98-00
PMTA-2007-00139 Request for opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00138 Authority of the National Archives and Records Administration to Access Tax Information Under I.R.C. §§ 6103(h)(1) or (n) 6103.14-00
PMTA-2007-00137 Tax Treatment of Wages Earned in United States by Foreign Employee 3100.00-00
PMTA-2007-00136 Electronic Disclosure Authorization System 6103.03-00
PMTA-2007-00133 Commensurate with income standard under section 482 of the Internal Revenue Code 482.00-00
PMTA-2007-00132 Lien and Levy Provisions of Taxpayer Bill of Rights 2 6323.00-00
PMTA-2007-00131 15th Annual International Tax Conference - Requirements of Treas. Reg. § 1.874-1 and 1.882-4 874.00-00
PMTA-2007-00127 Interest on Overpayment 6611.00-00
PMTA-2007-00125 Section 1615, Small Business Job Protection Act of 1996 151.00-00
PMTA-2007-00124 Notifying Suspendend Electronic Filers 6103.00-00
PMTA-2007-00121 Section 842(b), MECNII 842.00-00
PMTA-2007-00116 EFTPS Bulk Filer Agreeement 6302.00-00
PMTA-2007-00114 Singapore Post Request for General Technical Opinion 402.00-00
PMTA-2007-00113 Singapore Central Provident Fund 911.00-00
PMTA-2007-00112 ADP, Inc.'s Request for Review of Authorizations 6103.03-00
PMTA-2007-00111 Application for Taxpayer Assistance Order Form (911) Via Internet 6103.03-00
PMTA-2007-00110 Money Tree, Inc. 6402.00-00
PMTA-2007-00109 Signature for the Electronic Consent to Disclosure 6103.04-00
PMTA-2007-00108 Form W-7 Processing in Mexico City 6103.00-00
PMTA-2007-00107 Response to Field Questions Re: Taxpayer Feedback From 10004 5 USC 552
PMTA-2007-00104 Direct Deposit of Tax Refunds 6402.00-00
PMTA-2007-00103 Request for Information Services (RIS) - Voice Signature Option for the On-Line Filing (OLF) Program 6103.03-00
PMTA-2007-00101 Salary Offset Waiver Request 6151.00-00
PMTA-2007-00097 "Ask the IRS" Project - Answering E-Mail From Taxpayers 6103.00-00
PMTA-2007-00096 Assessments Under Customer Service 6213.00-00
PMTA-2007-00093 Case Assistance for the Mexican Growers/Cattle Projects 865.00-00
PMTA-2007-00091 Disclosures by California State Tax Agencies 6103.04-00
PMTA-2007-00089 Disclosure of Conduit Borrower Tax Information During Tax - Exempt Bond Examination 144.00-00
6103.08-04
PMTA-2007-00088 Disclosure of Taxapayer Identifying Data on Remote Answering Machine or Voice Mail 6103.05-00
PMTA-2007-00085 Form 8453, U.S. Indivial Tax Declaration for Electronic Filing 6103.00-00
PMTA-2007-00079 Group of Four post-meeting press release - disclosure issues 5 USC 552.00-00
PMTA-2007-00075 Applicability of Code Section 6109 TR-45-165-96 6109.00-00
PMTA-2007-00073 Credit Elect and Certain Bankruptcy Freeze Conditions 6402.00-00
6513.00-00
PMTA-2007-00070 Foreign Earned Income Tax Credit 911.00-00
PMTA-2007-00068 Section 6038A(d)(1) penalty - Correction of Prior Advice 6038.00-00
PMTA-2007-00066 Legal Issues Associated with Contracting Out Collection Activities Under Treasury Postal and General Government Appropriations Act of 1996 - P.L. 104-52, 109 Stat. 468 6103.14-00
PMTA-2007-00065 Providing Income verification Services to Mortgage Lenders Pursuant to Taxpayer/Loan Application Consents 6103.03-00
PMTA-2007-00063 Statutory Authority For Disclosure of Industry Codes by Census Bureau to the Internal Revenue Service 9999.98-00
PMTA-2007-00062 Disclosure to Current Contractor of Information Provided by Former Contractor 6103.14.00
PMTA-2007-00061 Authority for Sending Tax Returns and Payments to Lockboxes 6091.00-00
PMTA-2007-00057 Application of Earned Income Tax Credit to Puerto Rico Residents 32.00-00
PMTA-2007-00056 Potential Project Involving Pilots Flying for Foreign Airlines 9114.01-21
PMTA-2007-00053 Form 872 Periods of Assessment for Income and Withholding Taxes 1441.00-00
PMTA-2007-00047 Disclosure of collection activities with respect to joint returns 6103.05-00
PMTA-2007-00043 Employee Sign-In/Sign-Out Logs and Locator Boards 5 USC 552.00-00
PMTA-2007-00040 Electronic Deposit of Income Tax Refunds 6402.00-00
PMTA-2007-00039 Request for Closing Agreement from Anonymous Hospital 6103.01-00
PMTA-2007-00037 Dynamic Digitized Signature Test (DigEST) Proposal 6061.00-00
PMTA-2007-00036 Treatment of Ostriches, Emus, and Rheas as Section 1231 Property 1231.00-00
PMTA-2007-00035 Follow-up Questions on Backup Withholding 3406.00-00
PMTA-2007-00033 Retroactive Refunds of State Income Tax 61.00-00
PMTA-2007-00031 Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00030 Form 2119, Sale of Your Home, and Instructions 263.00-00
PMTA-2007-00029 Dyed Diesel Fuel in Rental Highway Vehicles 6714.00-00
PMTA-2007-00028 Treatment of Royalty Payments from Foreign Sales 9114.01-12
PMTA-2007-00027 Oatman Decision Impact on Form 8379 Injured Spouse Claim, Processing for Residents of Community Property States 6402.00-00
PMTA-2007-00026 Task Force Report on Redesign of Form 990
PMTA-2007-00025 Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00023 Article 17 of the U.S. - U.K. Income Tax Convention 9114.01-00
PMTA-2007-00020 Assistance Concerning the residency of a foreign national 9114.01-04
PMTA-2007-00018 Request for advice regarding Rev. Proc 94-69 6662.00-00
PMTA-2007-00017 Taxability of Gift of Shares of Stock by Foreign National 9114.01-13
PMTA-2007-00016 Taxability of Liquidating Distributions under IRC 1445(e) 1445.00-00
332.00-00
PMTA-2007-00015 Sale of U.S. property by foreign national 1034.00-00
PMTA-2007-00014 Batch Matching of Taxpayer Identification Numbers 3406.00-00
PMTA-2007-00013 Application of Reasonable Cause to Employers Using Third Party Processors 3504.00-00
PMTA-2007-00007 Royalty vs. Personal Service Income 9114.01-12
PMTA-2007-00005 PBGC and Tax Refund Offset 6103.12-00
PMTA-2007-00004 Disclosures by PBGC to Contractors 6103.12-00
PMTA-2007-00003 Pr Forma Letter Used in Obtaining Information from the Securities and Exchange Commission 6103.11-00
PMTA-2007-00001 Refunds of Employee FICA Tax 6402.00-00

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Page Last Reviewed or Updated: 20-Dec-2013