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 producerPDF 20094302F — Execution of Form 872-PPDF 20094301F — Deductibility of Statutory Stock Options under Sec. 174PDF 20093801F — Separate Gift Card Company Servicing Affiliated RestaurantsPDF 20093701F — Collection of Employment Taxes from the Property of the Individual Single Member of a Disregarded EntityPDF 20092103F — Worker Classification of Review Board MembersPDF 20092102F — Seizure and Sale of Right to Renew Season TicketsPDF 20092101F — Advice Concerning I.R.C. Section 845(b)PDF 20090801F — Deductibility of Interest by U.S. Insurance SubsidiaryPDF 20085201F — MEGA Tax CreditPDF 2008 20084602F — Application of Proceeds Obtained from sale of Seized PropertyPDF 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 AgreementPDF 20084304F — Deductibility of Anti-trust Settlement PaymentsPDF 20084204F — Erroneous Refund of Withheld Social Security TaxPDF 20084104F — Accrual of Telecast License FeesPDF 20082804F — Securing Extensions of the Statute of Limitations from S Corporation Shareholders that are Grantor TrustsPDF 20082803F — Involuntary Conversions of Broadcasting EquipmentPDF 20082802F — Relief under I.R.C. Section 1341 for Payments made to Settle Qui Tam ("Whistleblower") LawsuitsPDF 20082801F — Recognition of Gift Card Sale ProceedsPDF 20080101F — Taxation of Purported Contingent Payment SalePDF Related Topic Legal Advice Issued by Field Attorneys