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Legal Advice Issued to Program Managers During 2011

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-2011-42 Separate CDP Notices for Failure-to-file and Failure-to-pay Additions to Tax. 6230.00-00,
6330.00-00
PMTA-2011-41 Form 14145, IRS Applicant Contact Information 9999.92-02
PMTA-2011-40 Predictive Dialer (PD) Campaign Opinion Request 9999.92-00,
6103.00-00
PMTA-2011-39 Whether I.R.C. § 1314 holds open the period of limitation for filing suit for credit or refund under I.R.C. § 6532 for an additional year beyond the usual two year period following a notice of claim disallowance, such that I.R.C. § 6514 does not bar issuance of the credit or refund? 6514.00-00,
1311.00-00,
1314.00-00
PMTA-2011-38 Extension of Section 6206 Assessment Period 6206.00-00
PMTA-2011-37 Proper Treatment of Tax, Payments, Credits, And Refunds In Determining "Amount Shown As Tax" And "Tax Required To Be Shown, Which Is Not So Shown" For Computing The Additions to Tax Under IRC § 6651(a)(2) and (3) 6651.00-00
PMTA-2011-36 Section 6015 and the First-Time Homebuyer Credit 6015.00-00
PMTA-2011-35 Use of the common law right of offset to recover erroneous refunds and restitution amounts 6402.01-00
PMTA-2011-34 Use of the Treasury Offset Program to Collect Delinquent Restitution Payments 9999.92-00
PMTA-2011-33 Powers of Attorney in the Context of Whistleblower Cases 7623.04-00
PMTA-2011-32 Powers of Attorney in the Context of Whistleblower Cases 7623.04-00
PMTA-2011-31 Whistleblower Office Disclosures of Tax Return Information 7623.04-00
PMTA-2011-30 I.R.C. § 6330 Collection Due Process Hearing and I.R.C. § 7429 Review 6330.00-00, 7429.00-00
PMTA-2011-29 Release of WCC Medical Records to the IRS's Criminal Investigation Division for Purposes of Employment Fraud Investigation 0552A.02-00, 0552A.02-01
PMTA-2011-28 Application of the Section 6657 Penalty to a Dishonored Instrument Submitting Levied Funds 6657.00-00
PMTA-2011-27 Request for Advice: Code Sections IRC § 6404(e)(1) and IRC § 7524 6404.00-00, 7524.00-00
PMTA-2011-26 Collection of Post-Petition Tax/CSED Suspension In Individual Chapter 11 and Chapter 13 Cases 9115.00-00
PMTA-2011-25 IRS's Authority to Collect by Administrative Means when Notice and Demand Are Untimely under I.R.C. § 6303(a) 6303.00-00
PMTA-2011-24 Request for Review of Opinion - Instructions to Staff under 5 U.S.C. § 552(a)(2)(C) 37.00-00
PMTA-2011-23 Disclosures in Response to Demands for Tax Records 6103.09-00
PMTA-2011-22 Retention of Returns and Return Information upon Contract Completion 6103.14-00
PMTA-2011-21 Disclosure, Examination, and Notice Issues Regarding Information Matching Program 7605.01-00
PMTA-2011-020 Tax Return Preparer's Alteration of a Return 6065.03-01
PMTA-2011-019 Application of Payments made under Installment Agreements and Offers in Compromise involving Resitution-Based Assessments and Non-Restitution-Based Assessments 6201.00-00
PMTA-2011-018 Accrual of Telephone Excise Tax Refund Income 451.08-00
PMTA-2011-017 Treas Reg Section 301.6103(c)-1(d)(2)(i) and the Combined Fed/State Filing Program 6103.04-01
PMTA-2011-016 IRC Section 6532 Commencement of Two Year Period for Filing Suit and the Claim Disallowance Letter 6532.00-00
PMTA-2011-015 Section 530, Reasonable Reliance Safe Harbor 3121.00-00; 3121.10-02; 3121.10-03; 3121.10-04; 3306.07-00; 3306.07-02; 3306.07-04; 3401.04-00
PMTA-2011-014 Timeliness of CDP Hearing Requests Hand Delivered to TA Centers 6320.00-00; 6330.00-00; 6091.00-00
PMTA-2011-013 Horse's Tax Service, POSTN-123371-03 6065.00-00; 6664.00-00
PMTA-2011-012 Rescission of Notice of the Right to a Section 6320 Hearing 6320.00-00
PMTA-2011-011 The Test for "Predecessor" in I.R.C. § 6330(f) and (h) 6630.00-00
PMTA-2011-010 Assistance in Connection with the Modernization of Art Appraisal Services 6103.11-00
PMTA-2011-009 Validity of Tax Returns Filed with Stolen Social Security Numbers 6011.02-00; 6203.00-00; 6501.04-00; 6501.06-00
PMTA-2011-008 Application of Coca-Cola v. U.S.. 87 Fed. Cl. 253 (2009) 6611.00-00
PMTA-2011-007 Application of Federal Contractor Levy Collection Due Process Provisions 6330.00-00
PMTA-2011-006 CSED Extensions and Reinstated Installment Agreements 6502.00-00
PMTA-2011-005 Application of Federal Contractor Levy Collection Due Process Provisions 6330.00-00
PMTA-2011-004 Booster Club Fundraising 170.00-00
PMTA-2011-003 Application of IRC Section 6662(d) and 6676 to First-Time Homebuyer Credit Cases 6662.00-00; 6664.01-00; 6676.00-00
PMTA-2011-002 Determination of Character, Source, and Withholding Requirements with respect to Whistleblower Awards paid to Nonresident Alien Individuals 7623.00-00
PMTA-2011-001 Withholding Information Reporting under Section 7623(a) 3402.00-00; 7623.00-00

2012 | 2011 | 2010 | 2009 | 2008 | 2007

Page Last Reviewed or Updated: 20-Feb-2014