Legal Advice Issued to Program Managers


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-Current | 2011 | 2010 | 2009 | 2008 | 2007

NOTE: These documents cannot be used or cited as precedent.
Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2020-09 Effect of Section 3402(d) on Preparation of Section 6020(b) Returns for Backup Withholding 3402.00-00; 3403.00-00; 3406.00-00; 6020.00-00
PMTA-2020-08 Period of Limitations for Adjustments Related to Section 965 for Partnerships  965.00-00; 6229.00-00; 6501.00-00
PMTA-2020-07 Notice and Demand Letter Disruption Due to COVID-19 Emergency 7508A.00-00; 6303.00-00; 6651.00-00
PMTA-2020-06 Withholding Credits on U.S. Source Income Distributed by a Foreign Complex Trust to U.S. Beneficiaries 1462.00-00
PMTA-2020-05 Restoration of Back Pay to Exonerated Military Service Members 139.00-00
PMTA-2020-04 Section 7508A(c) and the application of section 6611(b)(3) and (e), which limits overpayment of interest, to taxpayers who qualify for relief under section 7508A because of a Presidentially declared disaster or terroristic or military actions 7508A.00-00; 6611.07-00; 6611.00-00
PMTA-2020-03 Telephone numbers on correspondence to taxpayers 01.07.00-00
PMTA-2020-02 Treatment of incorrectly-addressed CDP hearing requests 6320.00-00; 6330.00-00
PMTA-2020-01 Applicability of Revenue Procedure 84-35 to Partnerships with Taxable Years beginning on or after January 1, 2018 6231.01-01; 6698.00-00
PMTA-2019-12 Whether I.R.C. § 7521 Applies to the Employee Plans and Exempt Organization Determination Process 7521.00-00; 401.00-00; 501.00-00
PMTA-2019-11 Taxability of Additional Fee Paid for Premium Economy Seating 4261.00-00; 4261.01-00; 4261.02-00
PMTA-2019-10 Consistent EIN Filing 6109.00-00
PMTA-2019-09 Taxpayer Correspondence White Paper 01.07.00-00
PMTA-2019-08 TCJA Section 11044 – Effective Date and Scope of New Casualty Loss Limitation 165.00-00, 165.04-00, 165.07-00, 165.07-02
PMTA-2019-07 Legal Opinion relating to Section 6103 and Third-Party Transportation to Taxpayer Locations 6103.02-02, 6103.02-08
PMTA-2019-06 Additional Medicare Tax – 1401(b)(2) and 3101(b)(2) and Deficiency Procedures 6211.00-00, 6212.00-00, 6213.00-00, 3101.00-00, 1401.00-00
PMTA-2019-05 Previous Advice on Government Chartered Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2019-04 Noncompliance of Common Area for purposes of § 42 Low-Income Housing Credit 42.04-00

Connecticut Estate and Gift Tax Deduction under Section 2058


PMTA-2019-02 Administration of the Child Tax Credit for Objectors to Social Security Numbers 24.00-00
PMTA-2019-01 Interplay between the $10,000 limitation of §164(b)(6) and §280A(b) 164.00-00; 280A.00-00
PMTA-2018-21 Taxability of Market Facilitation Program Payments; 2018 Instructions for Schedule F, Profit or Loss From Farming 61.00-00; 61.11-00; 61.11-03
PMTA-2018-20 Kerosene Used in Aviation 4081.00-00, 4083.00-00, 4261.00-00, 4271.00-00
PMTA-2018-19 Referring certain restitution-based assessments to the Department of Justice for judgment and the effect on the collection period of limitations 6201.00-00, 6502.00-00
PMTA-2018-18 Computation of the recapture interest amount under § 42(j)(2)(B) 42.00-00, 6621.00-00
PMTA-2018-17 Section 6213 Math Error Assessment Authority 6213.07-00, 6213.07-01
PMTA-2018-16 Overpayments and I.R.C. § 965(h) 6402.00-00, 965.00-00
PMTA-2018-15 Gross Up of Employment Taxes During Examination 31.00-00, 3402.03-00, 3403.00-00, 6201.00-00, 6205.00-00
PMTA-2018-14 TIGTA Audit/General Business Credit and Math Error Authority 6213.07-01
PMTA-2018-13 Burden of Proof and Standard for Willfulness Under 31 U.S.C. 5321(a)(5)(C) 9999.99-01
PMTA-2018-12 Statute Extension By Consent – Use of Electronic Signatures and Delivery 6501.08-00, 6501.08-07
PMTA-2018-11 Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business 60501.00-00, 60501.01-00
PMTA-2018-10 Underpayment interest under section 6601(e)(2)(A) for certain failure-to-pay penalty situations under sections 6641(a)(2) & (a)(3) 6601.03-00   
PMTA-2018-09 Whether an Employment Tax Audit of a Foreign Corporation Involves Worker Classification 864.01-00, 864.01-01, 3401.02-01, 3402.00-00, 3403.00-00, 6201.00-00, 7436.00-00, 7436.01-00
PMTA-2018-08 IRM 3.42.4 – IRS e-file for Business Tax Returns 6061.07-00
PMTA-2018-07 Taxpayer Specific Advice 4261.00-00, 4261.03-00, 4262.01-00, 4262.03-04, 4262.03-01, 4263.05-00, 4271.00-00, 4293.00-00
PMTA-2018-06 Disclosure of Return Information 6103.01-00
PMTA-2018-05 Request for PMTA – Structured Settlement Factoring Transactions 5891.00-00
PMTA-2018-04 Taxpayer Specific Advice – Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2018-03 Non-Taxpayer Specific Advice – Taxability of Diesel Fuel Used in Diesel Particulate Filters 6427.00-00, 6427.01-00, 4051.00-00
PMTA-2018-02 Automation of the first time abatement administrative waiver policy 6651.00-00, 6656.00-00, 6698.00-00, 6699.00-00
PMTA-2018-01 Limitations on Disclosing Electronic Filing Identification Numbers (Disclosure Limitations on Electronic Filing Identification Numbers (EFIN)) 6103.00-00, 6103.02-02
PMTA-2017-10 IRM Preparation of Promoter, etc. Summonses 6103.00-00, 6103.11-06, 7609.00-00
PMTA-2017-09 Advice You Requested from CC:PA 6695.00-00
PMTA-2017-08 Termination of Highway Motor  Vehicle Lease and Subsequent Use of Vehicle During Taxable Period 4481.00-00, 4481.03-00
PMTA-2017-07 Application of section 6611(e)(4,) 6611.00-00
PMTA-2017-06 Statute of Limitations to File a Claim for Refund of the Vaccine Tax- Reissuance of POSTN-124117-15 4131.00-00
PMTA-2017-05 Notice of Employment Tax Determination under IRC §7436 – Additional Compensation to Officer Employees 7436.01-00
PMTA-2017-04 Fishing Spools and Broadhead Blades 4161.01-02, 4161.02-01
PMTA-2017-03 The application of the section 6721, failure to file correct information returns, and the section 6722, failure to furnish correct payee statement penalties to a Form 1098-Q 6652.00-00, 6047.04-00, 6721.00-00, 6722.00-00
PMTA-2017-02 Structured Settlement Factoring Transactions 5891.00-00
PMTA-2017-01 Submitting a second request to a Responsible Internal Revenue Service (IRS) Official with respect to a taxpayer assistance order (TAO) 7811.01-00
PMTA-2016-16 Trailer Converter Dollies 4051.00-00
PMTA-2016-15 Retail Truck Tax Refund 4051.00-00
PMTA-2016-14 Manufacturer Provision of Specialized Taxable Medical Device 4216.00-00, 4216.06-00, 4217.00-00, 4217.01-00
PMTA-2016-13 Estate and Gift Tax Policy 2519.00-00
PMTA-2016-12 Premium Tax Credit for Fiscal Year Filers 36B.00-00
PMTA-2016-11 Disclosure to Contractors of the Social Security Administration as Part of the Ticket to Work Program 6103.12-00, 6103.01-00
PMTA-2016-10 Rollovers described at § 530(d)(5) 530.00-00
PMTA-2016-09 Trailer Converter Dollies 4051.00-00
PMTA-2016-08 Reporting EINs of a Disregarded Entity on the Owner’s Income Tax Return 6109.03-00, 7701.25-01
PMTA-2016-07 Inflation Adjustments to Return Information Return Penalties 6273.00-00
PMTA-2016-06 Determination of an Alaskan Settlement Trust’s Basis in Property Contributed to it by an Alaskan Native Corporation 301.00-00, 671.02-00
PMTA-2016-05 Mileage Awards Programs and Travel on a Foreign Airline 4261.00-00, 4261.01-00
PMTA-2016-04 Adjusting the Assessment Statute Expiration Date on IRS Systems 6501.07-00
PMTA-2016-03 Computation of Interest for Foreign Tax Credit Adjustment 874.03-00

New IRC 6306(c): IRS Discretion to Prioritize Cases for Immediate Assignment

PMTA-2016-01 Tax Treatment of Retroactive Transit Benefits 132.10-00
PMTA-2015-22 Trailer Converter Dollies 4051.00-00
PMTA-2015-21 PLR Request for Which We Have Declined to Rule 419.03-00
PMTA-2015-20 Signature Requirements for Electronic Form 2848 6103.03-00, 6061.00-00
PMTA-2015-19 Systematically Identified BMF Identity Theft 6011.00-00, 6103.00-00
PMTA-2015-18 Notice of Sale Requirements 7425.04-01
PMTA-2015-17 Opinion Concerning Consents Provided to the Social Security Administration for Disclosure of Return Information from the Earnings Database 6103.00-00, 6103.03-00
PMTA-2015-16 Availability of Look-Back Interest for Netting 460.02-01
PMTA-2015-15 Risk Adjustment and Net Premiums Written 9999.92-00
PMTA-2015-14 Statute of Limitations to File a Claim of Refund of the Vaccine Tax 4131.00-00
PMTA-2015-13 PLR Request on Captive Insurance Arrangement and Definition of “Welfare Benefit Fund” under Section 419(e) 419.03-00
PMTA-2015-12 Third-Party Air Transportation Excise Tax Refund Claims 4261.00-00, 6415.00-00
PMTA-2015-11 Reportable Transaction Understatement Penalty Questions 6662A.00-00
PMTA-2015-10 Correcting the Account of a Professional Employer Organization Not Liable for Employment Taxes 6020.02-00, 6404.00-00
PMTA-2015-09 IRC 6621(d) – Prior Net Rate Interest Netting Adjustments 6621.01-00
PMTA-2015-08 Heavy Highway Vehicle Use Tax Suspension 4481.03-00, 4483.00-00, 4483.04-00, 4483.04-01, 4483.05-00, 4483.06-00, 6001.00-00, 6001.02-00
PMTA-2015-07 Disclosures to state return preparer authorities Heavy 6103.00-00, 6103.02-02, 0552A.00-00, 0552A.01-07
PMTA-2015-06 Section 6675 Penalties 6675.00-00, 6206.00-00
PMTA-2015-05 Revoking ITINS for CI Refund Scheme Cases 6109.06-00
PMTA-2015-04 Claims by Credit Card Issuers 4101.00-00
PMTA-2015-03 Low-Income Housing Credit (LIHC) – Noncompliance Resulting from Conflicting Program Requirements 42.07-04
PMTA-2015-02 Accuracy-Related Penalties and the Automated Underreporter Program 6662.00-00
PMTA-2015-01 Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00
PMTA-2014-22 Low-Income Housing Credit 42.00-00
PMTA-2014-21 Administrative Procedures 9111.01-00
PMTA-2014-20 Erroneous Claim for refund or credit 6676.00-00
PMTA-2014-19 Assessment of Criminal Restitution 6201.01-06
PMTA-2014-18 Estate and Gift Taxes 6501.07-18
PMTA-2014-17 State and Local Income Tax Refunds 6050E.00-00
PMTA-2014-16 Taxable Medical Devices 4191.00-00
PMTA-2014-15 Erroneous Claim for Refund or Credit 6676.00-00
PMTA-2014-14 Returns Relating to Cash Received in Trade or Business 6050I.00-00
PMTA-2014-13 Returns Relating to Cash Received in Trade or Business 6050I.00-00
PMTA-2014-12 Imposition and Rate of Tax on Petroleum 4611.00-00
PMTA-2014-11 TAX SYSTEMS MODERNIZATION: Signature Alternatives 78A.06.00-00
PMTA-2014-10 Imposition and Rate of Tax on Petroleum 4611.00-00, 4612.01-01    
PMTA-2014-09 Confidentiality and Disclosure of Returns and Return Information 6103.00-00
PMTA-2014-08 General Requirement of Return, Statement, or List:  Form of Return:  Computer Prepared and Computer Generated 6011.06-03, 6012.00-00
PMTA-2014-07 Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00, 4281.00-00
PMTA-2014-06 Notice to Partners of Proceedings 6223.00-00
PMTA-2014-05 Registration and Bond for Petroleum Products 4101.00-00, 6719.00-00
PMTA-2014-04 Credit for Qualified Bonds Allowed to Issuer 6431.00-00, 6511.00-00 
PMTA-2014-03 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00 
PMTA-2014-02 Frivolous Income Tax Return 6702.00-00
PMTA-2014-01 Payment by Check or Money Order 6311.00-00, 6302.00-00
PMTA-2013-30 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel Mixtures 4081.00-00, 6426.00-00
PMTA-2013-29 Levy and Distraint 6331.00-00
PMTA-2013-28 Frivolous Income Tax Return 6702.00-00
PMTA-2013-27 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00, 4481.03-00
PMTA-2013-26 Facsimile Signatures 6061.02-00
PMTA-2013-25 Biodiesel and Renewable Diesel as a Fuel 40A.00-00, 4101.00-00, 6426.00-00
PMTA-2013-24 Claim Filed Late 6511.01-03, 642.01-00, 9999.92-00
PMTA-2013-23 General Requirement of Return, Statement, or List 6011.00-00
PMTA-2013-22 Collection Due Process – Lien 6320.00-00, 6330.00-00
PMTA-2013-21 Understatement of Taxpayer’s Liability by Income Tax Return Preparer 6694.00-00
PMTA-2013-20 Innocent spouse (including Sections 66, 6013) 6015.00-00
PMTA-2013-19 Disclosure to Federal Employees for Tax Administration Purposes—Disclosure within the Department of Treasury 6103.08-01
PMTA-2013-18 Publicity of Information by Exempt Organizations 6104.02.00
PMTA-2013-17 Not Employees Under Section 530 of the 1978 Revenue Act – In General 3121.10-01
PMTA-2013-16 Collection Due Process - Levy 6330.00-00
PMTA-2013-15 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 6651.00-00
PMTA-2013-14 Special Liens for Estate and Gift Tax 6324.00-00
PMTA-2013-13 Authority to Make Credits or Refunds, Refund Subject to Off-Set 6402.00-00, 6402.02-00
PMTA-2013-12 Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6424 and 6427 6206.00-00
PMTA-2013-11 Collection Due Process - Lien, Collection Due Process - Levy 6320.00-00, 6330.00-00
PMTA-2013-10 Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-09 Exempt Purposes 6421.03-00
PMTA-2013-08 Computer Prepared and Computer Generated, Application for Reasonable Extension for Information Returns 6011.06-03, 6081.13-00
PMTA-2013-07 Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-06 Alternative Fuel Mixture Credit 6426.04-00
PMTA-2013-05 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 501.04-00
PMTA-2013-04 ASSESSMENTS: Timeliness, Failure to File Certain Information Returns, Assessment Procedure, Failure to Furnish Certain Payee Statements, Adequacy of Return to Start Limitations Running (Sufficient v Insufficient), Information Returns, Return Not Filed--Exception to Period of Limitations 04.09.07-00, 6721.00-00, 6721.09-00, 6722.00-00, 6501.04-00, 6501.04-03, 6501.06-00
PMTA-2013-03 Basis 165.01-00
PMTA-2013-02 Assessment Authority 6201.00-00
PMTA-2013-01 Exception for Refunds Within 45 Days 6611.07-00
PMTA-2012-29 Collection Due Process - Levy 6330.00-00
PMTA-2012-28 Last Known Address 6212.02-04
PMTA-2012-27 Assessment of Criminal Restitution and Collection Due Process - Levy 6201.01-06, 6330.00-00
PMTA-2012-26 Last Known Address 6212.02-04
PMTA-2012-25 (Repealed) Definition of Price With Respect to Retailers Tax 4051.00-00
PMTA-2012-24 Disclosure of Return in Title 11 Cases and Receivership Proceedings 6103.05-09
PMTA-2012-23 Authority to Make Credits or Refunds 6402.00-00
PMTA-2012-22 Notice 6335.10-00
PMTA-2012-21 Disclosure in Judicial or Administrative 6103.08-04
PMTA-2012-20 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 4281.00-00
PMTA-2012-19 Effect of Late Notice in Chapter 13 09.00.00-00
PMTA-2012-18 Retail Tax on Imported Leased Trucks 4051.00-00
PMTA-2012-17 Black Liquor and Cellulosic Repayments 87.00-00, 6601.00-00
PMTA-2012-16 Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits 6664.01-00, 6662.00-00
PMTA-2012-15 Disclosure Issues Related to Changes in Procedures for Requesting Certified Copies of Bank Secrecy Act Records 6103.09-01
PMTA-2012-14 Collection Appeal Program and I.R.C. § 6330(c)(4) Issue Preclusion 6330.00-00
PMTA-2012-13 Resolution of Identity Theft Cases Where the Service Issued a Statutory Notice of Deficiency 6212.00-00
PMTA-2012-12 Credit Interest Order of Allocation 6611.00-00, 6611.01-02
PMTA-2012-11 Dropping Cents from Form 941 6102.00-00
PMTA-2012-10 Scope of Awards Payable under I.R.C. Section 7623 7623.00-00
PMTA-2012-09 Interest Suspensions and Form 906 Closing Agreements 6601.09-00
PMTA-2012-08 Certain Liquids as Alternative Fuels 6426.00-00
PMTA-2012-07 State Access to TIN Matching Database for Tax Administration 6103.04-01
PMTA-2012-06 Interstate Child Support Access to Federal Tax Information 6103.12-06
PMTA-2012-05 Disclosure Issues Related to Identity Theft 6103.00-00
PMTA-2012-04 Including taxpayer identification numbers on Form 872-AP, Consent to Extend the Time on Assessment of IRC Section 6695A Penalty 6103.08-04
PMTA-2012-03 Trespass 9999.00-00
PMTA-2012-02 Credit Interest on Overpayments When Carryback Recaptures Arise 6611.00-00, 6611.01-02
PMTA-2012-01 Tax Treatment of Payments Made Pursuant to Programs M and N. 108.00-00, 108.05-00

2012 | 2011 | 2010 | 2009 | 2008 | 2007