Legal Advice Issued by Field Attorneys

 

The following list presents documents prepared by Field attorneys in the Office of Chief Counsel that are reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.

NOTE: These items cannot be used or cited as precedent

  • 20221101FPDF Project 990-N Compliance Project
  • 20214101FPDF I.R.C. § 41 Research Credit Refund Claims
  • 20212501FPDF Section 41 Research Credit Claims
  • 20212502FPDF Purported Transfer of LLC Units to Tax-Exempt Entity and Related Transactions

  • 20211701FPDF Captive Insurance Promotion Notice 2016-66
  • 20211601FPDF Captive Insurance Promotion Notice 2016-66 
  • 20211602FPDF IRS Notice 2016-66, Transaction of Interest – Section 831(b) Micro-Captive Transactions
  • 20211603FPDF Transaction of Interest – Section 831(b) Micro-Captive Transactions Notice 2016-66
  • 20211604FPDF I.R.S. Notice 2016-66, Transaction of Interest – Section 831(b) Micro-Captive Transactions
  • 20211605FPDF IRS Notice 2016-66, Transaction of Interest – Section 831(b) Micro-Captive Transactions
  • 20211606FPDF Captive Insurance Arrangement and Notice 2016-66
  • 20205301FPDF Internal Revenue Code Section 59(e) election
  • 20205201FPDF Treas. Reg. § 301.9100-3 Relief for Applications for Exemption
  • 20204201FPDF § 1.704-3(a)(10)(i) anti-abuse rule
  • 20202501FPDF NOL Carryforward Audit in Taxable Year
  • 20200801FPDF Statute of Limitations for IRC § 4980H
  • 20193001FPDF Consent to Extend Time to Assess Tax for Tax Years
  • 20184201FPDF I.R.C. § 1311
  • 20183701FPDF Request for Advisory Opinion
  • 20182502FPDF Commitment Fees
  • 20182501F PDFAllocation of DPGR and non-DPGR
  • 20182101FPDF Review of Proposed Notice of Deficiency
  • 20181701FPDF Anti-Churning Rules
  • 20181601FPDF AMT Preference Item- IDC and Hedging Income
  • 20181201FPDF I.R.C. § 54E
  • 20180601F PDFSection 481(a) Issue
  • 20180101FPDF Section 1.451-4
  • 20175101FPDF Sec. 597 Issue
  • 20174901FPDF Subject: All-Events Test Reductions
  • 20174602FPDF I.R.C.§ 143 (g)
  • 20174601FPDF Mortgage Bonds Section I.R.C. .§ 143
  • 20174501FPDF Mortgage bonds
  • 20174201FPDF Section 199 Software Claim
  • 20172901FPDF Deductibility of unamortized debt issuance costs
  • 20172801FPDF Assessing tax on gift not reported on Forms 709
  • 20172501FPDF Identification of Taxpayer on Form 872
  • 20171801FPDF Request for Transfer of Deposits
  • 20171601FPDF Qualified Research Expenses
  • 20171202FPDF Employee Discount Under Section 132
  • 20171201FPDF Section 530
  • 20170501FPDF Notice of Proposed Adjustment (NOPA) Review
  • 20165301FPDF Section 833(c)(3)
  • 20165101FPDF Section 807(f)
  • 20164101FPDF Section 199 Domestic Production Activities Deduction
  • 20164001FPDF Short-Term Capital Gains and Taxation of Regulated Investment Companies
  • 20163701FPDF Break Fee
  • 20163602FPDF Notices of Proposed Adjustment
  • 20163601FPDF Minimum Tax Credit
  • 20163501FPDF Geological and Geophysical Expenditures
  • 20162901FPDF TEFRA
  • 20161801FPDF Tax Matters Partner
  • 20161401FPDF Calculation of Percentage Depletion
  • 20161102FPDF Agricultural Chemical Security Credit
  • 20161101FPDF Section 45 Refined Coal Credit
  • 20154703FPDF Hedging Transaction
  • 20154702FPDF Payment to Foreign Government
  • 20154701FPDF Determination of Amount of and Recognition of Gain or Loss
  • 20154601FPDF I.R.C. § 168 – Loss on Disposition of Building Structural Components
  • 20154502FPDF Legal Fees Incurred to Create an FDA-Approved ANDA
  • 20154501FPDF Determination of Reasonable Compensation for purposes of I.R.C sections 162 & 174
  • 20153901FPDF Form 2848 review – Part II
  • 20153601FPDF Question Regarding Multiple Buy-ins to Poker Tournament
  • 20153501FPDF Bad Debts
  • 20152201FPDF I.R.C. Section 6501(c)(9) Exception to Statute of Limitations
  • 20153301FPDF Intercompany Referral Fees
  • 20153101FPDF Treatment of Expenses Incurred on Behalf of Joint Venture
  • 20153001FPDF Reporting and Payment of LIFO Recapture
  • 20152302FPDF Failure to Honor Levy
  • 20152301FPDF Service Reliance on a Consent
  • 20152104FPDF Disposition under I.R.C. Section 367(d)
  • 20152103FPDF Deductibility of Payment Under FDA Consent Decree
  • 20152102FPDF Payments for Negative Easements
  • 20152101FPDF Form 941, Form 944, and the Period of Limitations
  • 20151704FPDF Application of Sections 1.263(a)-4 and 5 to Consent Payment
  • 20151703FPDF Claim for Refund: Federal Telephone Excise Tax
  • 20151702FPDF Section 382
  • 20151701FPDF I.R.C. §§ 382 and 482
  • 20151601FPDF Railroad Track Maintenance Credit Computation
  • 20151201FPDF Exchangeable Debentures
  • 20151002FPDF Requirement to File Information Returns Under IRC section 6041 and/or 6045
  • 20151001FPDF Alternative Fuel Mixture Credit
  • 20150801FPDF PURPIM under IRC section 1388(f)
  • 20150701FPDF Deductibility of Unreimbursed Expenses
  • 20150601FPDF Review of FASIT Transaction
  • 20150301FPDF Application of SRLY Provisions
  • 20145102F PDFCostless Collar Transaction
  • 20145101FPDF Capitalization of Royalties – 263A COGS
  • 20145001FPDF Application of TEFRA to Employment Tax Examinations
  • 20144801FPDF Characterization of Amounts Received on the Sale of I.R.C. Section 166 Impaired Real Estate Mortgage Investment Conduit Regular Interests
  • 20144702FPDF Inclusion of Funding Agreement Interest in Policy Interest
  • 20144701FPDF Acquiring Corporation's Use of Target's Pre-Acquisition Qualified Research Expenses
  • 20144601FPDF Extended Five-Year Carryback of Net Operating Losses from Operations
  • 20144201FPDF Alternative Tax Net Operating Loss Absorption Rules
  • 20141001FPDF Deductibility of Payment of Underwriting Costs
  • 20141002FPDF Section 172(f)(1) Rebuttal
  • 20140202FPDF Whether Taxpayer is Entitled to Bonus Depreciation
  • 20140201FPDF Treatment of Premium Stabilization Reserves
  • 20134901FPDF Gain or loss from the sale of securities reported on Forms 1120-SF
  • 20134801FPDF Deferral of Income Recognition for Contracts for the Sale of Goods
  • 20133901FPDF Amortization of Player Contracts
  • 20133702FPDF Section 6404(g)
  • 20133701FPDF Section 833(b) Special Deduction
  • 20133501FPDF Reporting Requirements for Attorney's Fee Paid
  • 20133303FPDF Application of Section 6702 Penalty to Taxpayer
  • 20133302FPDF Section 199 Claim for Photo Processing Activities
  • 20133301FPDF Validity of Closing Agreement
  • 20133101FPDF Whether taxpayer is entitled to a deduction for abandonment losses
  • 20132801FPDF Deduction for Indemnification of Liability
  • 20132702FPDF Whether sales from selling/licensing software are foreign base company income
  • 20132701FPDF Deduction Against Nonpatronage - Sourced Income
  • 20132101FPDF Whether holdings is a continuation of Taxpayer
  • 20131902FPDF Treasury Regulation 1.246-5(c)(6) Use of related persons or pass-through entities
  • 20131901FPDF Character of Gain on Sale of Merchant Contracts
  • 20131802FPDF Aggregation of Patronage and Non-Patronage Sourced Activities
  • 20131801FPDF Worker Classification Issue
  • 20131701FPDF SPV Financing Transaction
  • 20131601FPDF Majority Shareholder
  • 20131201FPDF Amortization of Patents
  • 20131102FPDF Treatment of Voluntary Separation Payments under IRC § 41
  • 20131101FPDF Authority to Sign Form 870-LT
  • 20131001FPDF Capitalization of Litigation Fees Incurred
  • 20130501FPDF I.R.C. § 162
  • 20130101FPDF Gross Income and Grants to Railroads
  • 20125202FPDF Foreign Tax Credit
  • 20125201FPDF Analysis of Negligence Penalty and Reasonable Basis under IRC § 6662
  • 20124801FPDF Like-Kind Exchange
  • 20124701FPDF Whether the Mitigation Provisions contained in IRC Sections 1311 to 1314 Apply
  • 20124603FPDF Whether Taxpayer is entitled to a claimed abandonment loss
  • 20124602FPDF Form 1099 Requirements for Claims
  • 20124601FPDF Transitory Corporations and I.R.C. section 351
  • 20124402FPDF Form 1099 Requirements for Claims
  • 20124401FPDF Capitalization of minimum royalties under section 263A
  • 20124201FPDF Responses to Attorney Letter
  • 20124103FPDF Income from Discharge of Indebtedness
  • 20124102FPDF Request for Mitigation
  • 20124101FPDF Refund with respect to the carryback of CNOL
  • 20124002FPDF Rehabilitation Tax Credit Issue
  • 20124001FPDF Comparability Adjustments under § 482
  • 20123905FPDF Refund Claim
  • 20123904FPDF Authority to Sign Form 870-LT
  • 20123903FPDF Rebuttal to Taxpayer's Protest
  • 20123902FPDF Acceptance of 5 year carryback election
  • 20123901FPDF Application of the Attorney-Client Privilege to Corporate Minutes
  • 20123801FPDF Taxpayers Amended Return
  • 20123401FPDF Application of Judicial Doctrines to Monetization Transaction
  • 20123201FPDF Application of Section 263A to OREO property
  • 20123002FPDF Bad Debt Deduction
  • 20123001FPDF Taxation of Commercialization Agreement
  • 20121701FPDF Gain Recognition
  • 20121602FPDF Deduction for Chargeback Reimbursement Accrued Expense
  • 20121601FPDF Research Credit -- Excluded Activities Funded Research
  • 20121501FPDF Application of Mitigation Rules
  • 20121401FPDF Research Credit – Excluded Activities Funded Research
  • 20121202FPDF Holding Period Requirement for Dividends-Received Deduction
  • 20121201FPDF Holding Period Requirement for Dividends-Received Deduction
  • 20115101FPDF Temporary Taking of Two Properties Attributable to an Involuntary Conversion
  • 20115001FPDF Non-deductibility of Certain Corporate Costs
  • 20114901FPDF Attorney Fees Incurred to Defend Against Patent Infringement Claims and to Investigate Patents
  • 20114704FPDF Conversion of Penalty Portion of Settlement Allocation in Class Action Lawsuit to Wages
  • 20114703FPDF Cost Recovery of Capitalized Attorney Fees Incurred to Defend Against Patent Infringement Claims and to Investigate Patents
  • 20114702FPDF LIFO Conformity Violation
  • 20114701FPDF Examination of Previously examined Year in Connection with Net Operating Loss Carryback
  • 20113901FPDF Qualifying Small Power Production Facility
  • 20113802FPDF Income Recognition from Sales of Gift Checks by a Membership Special Entity
  • 20113801FPDF Contribution of Inventory Approaching "best by" Date
  • 20112701FPDF Bank Enterprise Award payment received from the U.S. Department of the Treasury Community Development Financial Institutions Fund
  • 20111701FPDF Tax Matters Partner's Authority to Sign a Form 872-P
  • 20111101FPDF Deductibility of Purportedly Worthless Goodwill
  • 20105101FPDF Retroactive Re-classification of Purchases into PURPIMS
  • 20105001FPDF Foreign Tax Credit
  • 20103901FPDF Graduate Level Tuition Waivers as Taxable Fringe Benefits
  • 20103101FPDF Patronage Dividend Deduction
  • 20103002FPDF Income Tax Adjustment for Certain Payments or Discounts made in Violation of the Anti-Kickback Act, 41 U.S.C. sections 51-58
  • 20103001FPDF TEFRA Partnership Issues
  • 20102901FPDF Request for Legal Advice on Procedures when Dealing with Frivolous Business Returns
  • 20102602FPDF Application of Uniform Capitalization Rules of Section 263A to Ending Physical Grain Inventory Held for Resale
  • 20102601FPDF Wrongful Levy
  • 20101502FPDF I.R.C. Section 833(b) Special Deduction
  • 20101501FPDF Housing Authority Mutual Help Homeownership Opportunity Program
  • 20100902FPDF I.R.C. Section 482 Acquisition Buy-in
  • 20100901FPDF Use of Gift Card Disregarded Entity
  • 20100502FPDF Use of Tax Book Value to Establish Fair Market Value of Assets
  • 20100501FPDF Effect of Closing Agreement on Taxpayer's LIFO Definition of an Item
  • 20100301FPDF Tax Treatment of Post-Spinoff Payments
  • 20095001FPDF Small Ethanol Producer Credit – Qualification as an eligible small ethanol producer
  • 20094302FPDF Execution of Form 872-P
  • 20094301FPDF Deductibility of Statutory Stock Options under Sec. 174
  • 20093801FPDF Separate Gift Card Company Servicing Affiliated Restaurants
  • 20093701FPDF Collection of Employment Taxes from the Property of the Individual Single Member of a Disregarded Entity
  • 20092103FPDF Worker Classification of Review Board Members
  • 20092102FPDF Seizure and Sale of Right to Renew Season Tickets
  • 20092101FPDF Advice Concerning I.R.C. Section 845(b)
  • 20090801FPDF Deductibility of Interest by U.S. Insurance Subsidiary
  • 20085201FPDF MEGA Tax Credit
  • 20084602FPDF Application of Proceeds Obtained from sale of Seized Property
  • 20084601FPDF Assessment and Collection of the Addition to Tax under I.R.C. Sec. 6651 for failing to Pay the Tax Agreed Upon in the Closing Agreement
  • 20084304FPDF Deductibility of Anti-trust Settlement Payments
  • 20084204FPDF Erroneous Refund of Withheld Social Security Tax
  • 20084104FPDF Accrual of Telecast License Fees
  • 20082804FPDF Securing Extensions of the Statute of Limitations from S Corporation Shareholders that are Grantor Trusts
  • 20082803FPDF Involuntary Conversions of Broadcasting Equipment
  • 20082802FPDF Relief under I.R.C. Section 1341 for Payments made to Settle Qui Tam ("Whistleblower") Lawsuits
  • 20082801FPDF Recognition of Gift Card Sale Proceeds
  • 20080101FPDF Taxation of Purported Contingent Payment Sale
  • 20075201FPDF Taxation of License Agreement
  • 20075001FPDF Request for Advice Regarding Allowance of Application for Tentative Refund Based On Claim of Right Adjustment Pursuant to I.R.C. section 1341
  • 20074901FPDF Gain Recognition Agreements and Reasonable Cause Exceptions under Sec. 367
  • 20074401FPDF Newspaper Mastheads, Advertiser Accounts, and Subscriber Accounts under Section 1031
  • 20073802FPDF Advice on the Time for Making the I.R.C. Section 847 Election
  • 20073801FPDF Theft Loss Advisory
  • 20073301FPDF Deductibility of a clawback payment claimed as a royalty payment
  • 20072502FPDF Application of Rev. Rul. 89-96 to subject Retroactive Reinsurance Transaction
  • 20072501FPDF Refund of Sec. 847 Special Estimated Tax Payments (SETP) Paid in Prior Years
  • 20072201FPDF Deductibility of 2 1/2% Additional Tax under California Rev. and Tax. Code Sec. 17085
  • 20072101FPDF Television Network Affiliation Agreement Issues
  • 20071801FPDF Tax Treatment of Various Services Related to Environmental Remediation Liabilities
  • 20071702FPDF I.R.C. Section 41(d)(4): Qualified Research; Activities after the beginning of commercial production
  • 20071701FPDF Consent to Extend Statute of Limitations on Assessment; Execution of Waiver of Restrictions on Assessment
  • 20071101FPDF Valuation of Excess Parts Inventory
  • 20070801FPDF Issues relating to Agreement to Special Lien
  • 20070601FPDF Application of Rev. Rul. 2001-8 to Rebates
  • 20070401FPDF Temporary Markdowns Under the Lower-of-Cost-or-Market Inventory Method
  • 20065101FPDF Amended return with tax increase and NOL carryback
  • 20064602FPDF Form 5471 Filing and Penalty for Failure to File
  • 20064601FPDF Worthlessness of partnership interests in and loans to
  • 20064401FPDF Redemption of Stock
  • 20064301FPDF Calculation of LIFO Index (I.R.C. Sec. 472)
  • 20062801FPDF Prepayment of Electricity Discounts under Amended Power Purchase Agreement
  • 20062701FPDF Assertion of penalties for failure to file information returns with respect to certain foreign entities
  • 20062201FPDF PORC Audit Issues
  • 20061703FPDF Advice regarding substantial omission and listed transaction exceptions (I.R.C. Sec. 6501)
  • 20061702FPDF Priority of estate tax lien
  • 20061701FPDF Vacation and bonus pay employment tax accrual
  • 20060902FPDF Collection After Assessment
  • 20060901FPDF Taxability of Payments to Recipients Under a State Fund
  • 20055203FPDF Deductibility of research and experimental expenditures under I.R.C. § 174
  • 20055202FPDF Tax treatment of Continued Dumping and Subsidy Offset Act (CDSOA) subsidy
  • 20055201FPDF Theft Loss Advisory
  • 20052501FPDF Need for a new Form 8655 when EIN merges occur
  • 20051802FPDF Treatment of Certain Losses
  • 20051801FPDF Duplicated Loss
  • 20051001FPDF Books and Records Income Allocation Method under I.R.C. § 863
  • 20050203FPDF Whether the subject sale and acquisition of property qualifies for like-kind exchange treatment under I.R.C. §1031
  • 20050202FPDF The effect of I.R.C. § 6213(f) on calculations of the last date to file a petition with the Tax Court upon dismissal or discharge from bankruptcy and the statute of limitations date for making an assessment of tax
  • 20050201FPDF Advisory Opinion on Collection of Taxes
  • 20044103FPDF Whether a manufacturer using the Inventory Price Index Computation inventory method may properly determine its gross profit margin (to convert its selected BLS indexes to cost price indexes) using data from a selected month rather than data from the entire year (UILC 472.09-00)
  • 20044102FPDF Has a taxpayer engaged in a valid purchase of replacement property, as described in I.R.C. § 1033(a)(2)(A), for an involuntarily converted timber cutting contract with the U.S. Forest Service (UILC 1033.00-00)
  • 20044101FPDF Is a pipeline that is part of a crude oil gathering system of like-kind, within the meaning of I.R.C. § 1031(a), to property for which it was exchanged (UILCs 1031.01-00 and 1031.02-00)
  • 20043103FPDF Whether the permissible variation of the simplified resale method, set forth in Treas. Reg. § 1.263A-3(d)(3)(iii)(B), requires annual increases to the total cumulative amounts of storage and handling costs capitalized to existing LIFO layers (UILCs 263A.04-00, 472.08-00)
  • 20043102FPDF Compliance with Placed-in-Service and Written Binding Contract Rules (UILC 9999.98-00)
  • 20043101FPDF Failure to timely file annual certifications and waivers in connection with a gain recognition agreement (UILCs 367.03-14, 6038B.03-00)
  • 20042903FPDF Mobile Machinery Exception to Definition of Highway Vehicle (UILC 4041.04-02)
  • 20042902FPDF A challenge in state probate court of a final Tax Court decision which provides that a spouse is relieved from joint and several liability for income taxes (UILC 9999.98-00)
  • 20042901FPDF The manner in which taxpayers recompute their federal tax liability following the carryback of a NOL that is not fully absorbed in the carryback year (UILC 172.00-00)
  • 20042308FPDF Valuation of a greater-than-10-percent corporate partnership for purposes of apportioning a partner's interest expense incurred outside of the partnership (UILC 861.09-00)
  • 20042307FPDF A determination of whether or not the taxpayers were responsible for taxes and a civil penalty owed by their partnership
  • 20042306FPDF Evaluation of taxpayers' compliance with placed-in-service and written binding contract requirements
  • 20042305FPDF A determination of whether or not the transaction at issue gave rise to a currently taxable event under I.R.C. § 1259 and Rev. Rul. 2003-7
  • 20042304FPDF The proper treatment of a sales discount in the context described therein
  • 20042303FPDF Issues relating to the ownership of a depreciable interest (UILC 167.15-00) and the limitations on casualty and theft losses of individuals (UILC 165.04-00)
  • 20042302FPDF Timing of loss for expenditures to provide payphone access to disabled individuals
  • 20042301FPDF Extraterritorial income exclusion
  • 20040303FPDF Computation of tax where taxpayer makes payment to settle pending lawsuits (I.R.C. § 1341)
  • 20040302FPDF Treatment of investigatory expenses incurred in starting up a business (I.R.C. § 195)
  • 20040301FPDF Treatment of advances as a preferred class of equity in the context of a complete liquidation of a subsidiary (I.R.C. § 332)
  • 20032902FPDF Deductibility of compensation expenses attributable to stock options awarded to expatriate employees; I.R.C. § 83 and 162
  • 20032901FPDF Allocation of the I.R.C. § 6707 penalty among co-promoters
  • 20032601FPDF I.R.C. § 6694 Penalty; U.I.L. Nos. 6694.01-00 and 6694.02-00
  • 20032401FPDF Foreign Tax Credit Implications in Ownership-FSC Transactions
  • 20031901FPDF TEFRA statute of limitations for assessments of tax with respect to partnership adjustments
  • 20031501FPDF Deductibility of Insurance Premiums; Premiums as Constructive Dividends to Insured/Other Shareholders; Deferred Compensation or Dividends/Sale of Stock/Installment Redemption