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Legal Advice Issued to Program Managers During 2008

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-2008-02038 Offset provision applicable to credit under section 45P 45P.00-00
PMTA-2008-02037 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-2008-02036 When a State Tax Return should be obtained under the SFR/MI Program 7491.00-00 R
1970
PMTA-2008-02032 Installment agreement requests without specific amounts 6159.00-00
PMTA-2008-02030 Application of 751(c) 751.00-00
PMTA-2008-02027 HR 1424 as it relates to AMT/ISO and Offers in Compromise 7122.00-00;
6402.00-00
PMTA-2008-02018 IRS's obligation to correct & prevent violations of the automatic stay 09.08.00-00,
7433.00-00
PMTA-2008-02014 Form 8300 Penalties and Limitations Period 6722.00-00,
6721.00-00
PMTA-2008-01998 Timeliness of CDP Hearing Requests Submitted by Fax 632.00-00,
6330.00-00,
7502.00-00,
7503.00-00
PMTA-2008-01997 Possible CSED Expiration 7122:00-00
PMTA-2008-01979 Estimated Tax Penalties 6655.00-00
PMTA-2008-01978 Notice of Adverse Determination 7611.00-00
PMTA-2008-01977 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01976 Proposed Notice of Church Tax Examination 7611.00-0
PMTA-2008-01974 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01970 SBSE Fuel Compliance Officer GPS Memorandum of Understanding 0552A.02-01
PMTA-2008-01967 Section 42, Low Income Housing Credit Assessment of Penalties under section 42(I)(3) 42.00-00
PMTA-2008-01957 Response to Inquiry from Central Collection Authority of Ohio 6103.00-00
PMTA-2008-01947 Correspondace to the Taxpayer for Missing Information and Supporting Schedules 6611.00-00
PMTA-2008-01942 Acceptance of Cash Payments at Taxpayer Assistance Centers 9999.98-00
PMTA-2008-01934 Supplement to Memo to Entitled Granting requests for extension of time to pay estate tax under section 6161 6161.00-00
PMTA-2008-01931 Request for Opinion on the Assertion of a Penalty under I.R.C. 6652(c)(1)(A) 6652.00-00
PMTA-2008-01859 Section 7216 -- Use of an Opt-out Check-the-box 'Consent' 7216.00-00
PMTA-2008-01858 Request for Counsel Advice - Credit Interest on Overpayments 6611.07-00
PMTA-2008-01850 Overpayment Interest made on Deposits under IRS 6603 6603.00-00
PMTA-2008-01836 Tax Compliance Checks for Federal Employees 6103.00-00
PMTA-2008-01814 Other Agency Confidentiality Agreements 6103.00-00
PMTA-2008-01813 Refund of overpayment 6611.00-00
PMTA-2008-01809 Exchange Traded Funds invested in Metal 7701.00-00
PMTA-2008-01789 Using State Tax Admininstration Audit Reports for Federal Adjustments 6103.00-00
6020.00-00
6211.00-00
PMTA-2008-01774 Power of Attorney and Timely TFRP Protest 6672.00-00
PMTA-2008-01758 Statutory Notices of Deficiency Issued In Conjunction with ASFRs 6212.00-00
PMTA-2008-01725 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01719 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01718 EO/FSLG Employment Tax Coordination Task Force: Taxation of Dual Character Taxpayers 3121.00-00
PMTA-2008-01716 Section 6657 Penalties and Electronic Funds Transfers 6657.00-00
PMTA-2008-01699 Trade Adjustments Act and Health Care Tax Credit 35.00-00
PMTA-2008-01694 Effect of section 6651 failure to file penalty on withholding 6651.00-00
PMTA-2008-01680 Tribal Elected and appointed officials 7871.00-00
PMTA-2008-01672 Child Tax Credit and Dependency Exemption 151.00-00
152.00-00
PMTA-2008-01654 Form 8300 Reporting of Mobile Home Sales 6050I.00-00
PMTA-2008-01650 Correcting a Notice of Federal Tax Lien 6325.00-00
PMTA-2008-01646 Reporting Gift Card Redemptions on Form 8027 6051.00-00
PMTA-2008-01641 Regional Income Tax Agencies 6103.00-00
PMTA-2008-01634 Last Known Address Issues 6212.00-00
PMTA-2008-01627 Participant directed purchases 402.00-00
PMTA-2008-01624 Excess contribution plan 83.00-00
PMTA-2008-01618 Deferred payments 415.00-00
PMTA-2008-01611 Constructive receipt of income 451.00-00
PMTA-2008-01608 Early retirement benefits 415.00-00
PMTA-2008-01605 Long term disability coverage 401.00-00
PMTA-2008-01604 Election for UBIT 419.00-00
PMTA-2008-01603 Non-elective employer contributions 3121.00-00
PMTA-2008-01602 Eligible roll-overs 3405.00-00
PMTA-2008-01601 Distribution from qualified plan 401.00-00
PMTA-2008-01600 Interest exclusion under section 133 133.00-00
PMTA-2008-01599 Securities acquisition loan 4975.00-00
PMTA-2008-01593 Continued Applicability of GCM 39343 501.07-05
PMTA-2008-01579 SPEC Accuracy Measurement 6103.00-00
PMTA-2008-01576 Received Date Procedures for Mail Containing a Private Postmark 7502.00-00
PMTA-2008-01574 Taxable Tires 4072.00-00
PMTA-2008-01573 Bulk Electronic Levy Project 6331.00-00
PMTA-2008-01572 Section 45D, New Markets Tax Credit 45D.00-00
PMTA-2008-01571 Use of AAMVA to Transmit Heavy Highway Vehicle Use Tax Information to State Departments of Motor Vehicles 6103.00-00
4481.00-00
PMTA-2008-01569 Form 720 TO/CS Reviews/ Contacts and CBRS Contacts 7602.00-00
7605.00-00
PMTA-2008-01568 Low Income Buildings Under § 42 Damaged by Casualty Events 42.00-00
PMTA-2008-01567 Nominee lien issues 6320.00-00
PMTA-2008-01556 Qualifications for exemption under section 528 528.00-00
PMTA-2008-01547 Determination of employment status under 102(c) 102.00-00
PMTA-2008-01546 Proposed language for revocation of PLR and draft closing agreement 501.00-00
PMTA-2008-01545 Review of application for exempt status 501.00-00
PMTA-2008-01542 Recognition of New VEBA plan 501.00-00
PMTA-2008-01541 Evaluation of Exempt status under 501(c)(9) 501.00-00
PMTA-2008-01540 Review of ruling request under 419A 419A.00-00
PMTA-2008-01539 VEBA plan under 501(c)(9) 501.00-00
PMTA-2008-01538 Accumulated reserves under 419A 419A.00-00
PMTA-2008-01537 Plans under 501(m) 501.00-00
PMTA-2008-01536 Employee benefit plan under 501(c)(9) 501.00-00
PMTA-2008-01535 Plans under 501(m) 501.00-00
PMTA-2008-01534 Self-funded medical benefits plan reimbursements 105.00-00
PMTA-2008-01533 Plans under 501(m) 501.00-00
PMTA-2008-01531 Evaluation of qualifications for 501(c)(9) status 501.00-00
PMTA-2008-01530 Evaluation of qualifications for exempt status under 509 509.00-00
PMTA-2008-01529 Evaluation of qualifications for exempt status under 501(c)(5) 501.00-00
PMTA-2008-01528 Consideration of qualifications for exempt status under 501(9)(c) 501.00-00
PMTA-2008-01480 UBIT 512.00-00
PMTA-2008-01454 Qualifications for 501(c)(26) exemption 501.00-00
PMTA-2008-01453 Qualifications for 501(c)(26) exemption 501.00-00
PMTA-2008-01396 Review of proposed ruling 831.00-00
PMTA-2008-01393 Qualification as insurance company 831.00-00
PMTA-2008-01392 Qualification as insurance company 831.00-00
PMTA-2008-01391 Qualification as insurance company 831.00-00
PMTA-2008-01373 Discriminatory health plan 410.00-00
PMTA-2008-01372 Discriminatory health plan 410.00-00
PMTA-2008-01371 Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01370 Permissible VEBA benefits 501.00-00
PMTA-2008-01369 Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01365 Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01361 Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01360 Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01357 Application of section 6652(c)(1)(A) penalty 6652.00-00
PMTA-2008-01355 Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01354 Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01353 Reporting SECA payments made to medical research participants 162.00-00
PMTA-2008-01347 Complex interest issue for non-docketed case 6611.00-00
PMTA-2008-01344 VEBA Section 501(c)(9) 501.00-00
PMTA-2008-01343 Qualification as insurance company 816.00-00
PMTA-2008-01342 Treatment of Gain or Loss for complete liquidation distribution 332.00-00
PMTA-2008-01341 Treatment of Scholarship or Fellowship grants 117.00-00
PMTA-2008-01340 Welfare benefit fund - section 419 419.00-00
PMTA-2008-01339 VEBA Section 501(c)(9) 501.00-00
PMTA-2008-01338 Application for status as social welfare organization 501.00-00
PMTA-2008-01337 Termination of foundation status under 507(a)(1) 507.00-00
PMTA-2008-01336 Application of Section 45B 45.00-00
PMTA-2008-01318 Subordination limit under section 401(h)(1) 401.00-00
PMTA-2008-01314 Qualified disclaimers under section 2518 2518.00-00
PMTA-2008-01307 Employee benefit plans 401.00-00
PMTA-2008-01304 Excess benefit plan 401.00-00
PMTA-2008-01299 Pension Plan 401.00-00
PMTA-2008-01297 Annual Additions under section 415 415.00-00
PMTA-2008-01296 Request for TA under section 457 in PLR request 457.00-00
PMTA-2008-01256 Review of Proposed Notice of Church Examination 9999.98-00
PMTA-2008-01249 Accuracy Related Penalties and Automated Underreporter Program 6662.00-00
PMTA-2008-01243 Review of Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01241 Review of Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01236 Determination that Property Cannot Be Kept without Great Expense 9999.98-00
PMTA-2008-01233 Application of Compliance Assurance Process (CAP) to Prospective or Incomplete Transactions 9999.98-00

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Page Last Reviewed or Updated: 20-Dec-2013