These documents are prepared by field attorneys in the Office of Chief Counsel, 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.
2009
- 20095001F — Small Ethanol Producer Credit – Qualification as an eligible small ethanol producer PDF
- 20094302F — Execution of Form 872-P PDF
- 20094301F — Deductibility of Statutory Stock Options under Sec. 174 PDF
- 20093801F — Separate Gift Card Company Servicing Affiliated Restaurants PDF
- 20093701F — Collection of Employment Taxes from the Property of the Individual Single Member of a Disregarded Entity PDF
- 20092103F — Worker Classification of Review Board Members PDF
- 20092102F — Seizure and Sale of Right to Renew Season Tickets PDF
- 20092101F — Advice Concerning I.R.C. Section 845(b) PDF
- 20090801F — Deductibility of Interest by U.S. Insurance Subsidiary PDF
- 20085201F — MEGA Tax Credit PDF
2008
- 20084602F — Application of Proceeds Obtained from sale of Seized Property PDF
- 20084601F — 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 PDF
- 20084304F — Deductibility of Anti-trust Settlement Payments PDF
- 20084204F — Erroneous Refund of Withheld Social Security Tax PDF
- 20084104F — Accrual of Telecast License Fees PDF
- 20082804F — Securing Extensions of the Statute of Limitations from S Corporation Shareholders that are Grantor Trusts PDF
- 20082803F — Involuntary Conversions of Broadcasting Equipment PDF
- 20082802F — Relief under I.R.C. Section 1341 for Payments made to Settle Qui Tam ("Whistleblower") Lawsuits PDF
- 20082801F — Recognition of Gift Card Sale Proceeds PDF
- 20080101F — Taxation of Purported Contingent Payment Sale PDF