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Legal Advice Issued to Program Managers During 2009

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-2009-165 Energy Star Appliance Rebate program 61.00-00; 6041.00-00
PMTA-2009-164 Return Preparer Penalty Assessments for EIC Due Diligence and Understatements on Preparers who are Employers 6694.00-00; 6694.00-00
PMTA-2009-163 Trust Fund Recovery Penalties: Proving Issuance and Receipt of Letters 1153 6672.00-00; 6330.00-00
PMTA-2009-162 First-time Homebuyer Credit & Overpayment Interest 36.00-00; 6611.00-00
PMTA-2009-161 Disallowance of Credit for Federal Income Tax Withholding When SSN/ITIN Mismatch Occurs 31.00-00; 6109.06-00
PMTA-2009-160 Zero-Net Rate netting questions 6621.00-00
PMTA-2009-159 GATT Interest and Refund of Employee's FICA Tax Overpayment 6621.00-00, 6621.04-00, 6402.00-00
PMTA-2009-158 Withdrawal of NFTL After Release 6323.00-00; 6325.00-00
PMTA-2009-157 Preparer Earned Income Tax Credit (EIC) Due Diligence Questions 6695.00-00
PMTA-2009-156 Interpretation of "reinstatement" under IRC § 6033(j)(1) & group rules 6033.00-00
PMTA-2009-155 Interpretation of "Publication" under IRC §§ 6033(j) and 7428(c) 6033.00-00; 7428-00.00
PMTA-2009-154 TFRP Timeliness Issue 6672.00-00
PMTA-2009-153 Section 4483(e) Logging Vehicles 4483.08-00
PMTA-2009-152 Fraud Digest & Section 1204 0099.4-13
PMTA-2009-151 Pigford v. USDA 61.22-00; 6050P.00-00
PMTA-2009-122 Various Questions Concerning How to Collect and Apply Restitution Payments 9111.12-04
PMTA-2009-120 Request for Advice Regarding Practitioner's FOIA Request for Misconduct Reports on which OPR has taken no Action 552.00-00
PMTA-2009-107 Withdrawal of Application for Change in method of Accounting 168.31-00
PMTA-2009-100 Disclosure of Federal Tax Information to Indian tribal child support enforcement agencies 6103.00-00
PMTA-2009-095 Reference Numbers and the Failure-to-Pay Penalties 6651.00-00
PMTA-2009-085 Taxation of Department of Veterans Affairs Disability Compensation - United States - Germany Income Tax Treaty 9114.00-00
PMTA-2009-082 Section 218 Modifications 218.00-00
PMTA-2009-068 Reimbursement of HSPD-12 Expenses 162.00-00; 62.00-00
PMTA-2009-056 Interest-Free Adjustments in the Audit Context 6205.00-00
PMTA-2009-055 FY 2008: Review of Section 1204 TIGTA Review Results 0099.4-13
PMTA-2009-054 Section 1204 & Career Connector Application 0099.4-13
PMTA-2009-046 Issues involving bonds and liens as security for an election to defer payment of estate tax under 6166 6166.00-00
PMTA-2009-041 Revenue Officer Signature on Levies and Notices of Levy 6330.00-00, 6331.00-00
PMTA-2009-035 Income & Employment Tax Consequences & Proper Reporting of Employment-Related Judgments & Settlements 61.00-00, 3101.00-00, 3111.00-00, 3402.00-00
PMTA-2009-034 Section 3509 3509.00-00
PMTA-2009-027 Application of Payments to unpaid liabilities that include portions of regular (non-ISO) tax liabilities and ISO AMT tax liabilities 53.00-00
PMTA-2009-026 Statute of Limitations for Certain Excise Tax Credits 6426.00-00
PMTA-2009-024 Identity Theft & Disclosure under § 6103 6103.00-00, 6103.02-01, 6103.02-02, 6103.02-03, 6103.05-12
PMTA-2009-02038 Offset provision applicable to credit under section 45P 45P.00-00
PMTA-2009-02037 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-2009-02036 When a State Tax Return should be obtained under the SFR/MI Program 7491.00-00 R 1970
PMTA-2009-02032 Installment agreement requests without specific amounts 6159.00-00
PMTA-2009-02030 Application of 751(c) 751.00-00
PMTA-2009-02027 HR 1424 as it relates to AMT/ISO and Offers in Compromise 7122.00-00
6402.00-00
PMTA-2009-02018 IRS' obligation to correct & prevent violations of the automatic stay 09.08.00-00
7433.00-00
PMTA-2009-02014 Form 8300 Penalties and Limitations Period 6722.00-00
6721.00-00
PMTA-2009-01998 Timeliness of CDP Hearing Requests Submitted by Fax 632.00-00
6330.00-00
7502.00-00
7503.00-00
PMTA-2009-01997 Possible CSED Expiration 7122:00-00
PMTA-2009-010 Verifying the Validity of Assessments in CDP Hearings when the Assessment is based on a Notice of Deficiency 6320-00.00; 6330.00-00; 6651.00-00
PMTA-2009-003 Application of § 6601(c) in SFR Situations 6603.00-00, 6611.00-00
PMTA-2009-002 Credit Card Convenience Fees 212.18-00, 6311.00-00

2012 | 2011 | 2010 | 2009 | 2008 | 2007

Page Last Reviewed or Updated: 09-Dec-2014