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.

2020-Current | 2012-2019 |2011 | 2010 | 2009 | 2008 | 2007

Note: These documents cannot be used or cited as precedent.

Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2023-01PDF Refund Requests for Nominal Amounts of Excise Tax 6402.00-00; 7422.01-04
PMTA-2022-09PDF Whether Keystone Collections Group meets the Requirements of a State Agency, Body, or Commission to Qualify as a Regional Income Tax Agency (“RITA”) Under I.R.C. § 6103(b)(5) 6103.04-01
PMTA-2022-08PDF Allocation and Apportionment of Certain Legal Fees and Expenses for Purposes of Calculating Section 250 Foreign-Derived Intangible Income  861.08-00
PMTA-2022-07PDF Statute of Limitations 6511.09-00
PMTA-2022-06PDF Collection Procedures for Assets Located Outside the United States 6301.00-00; 9450.18-00; 9460.00-00
PMTA-2022-05PDF Application of the Additions to Tax under Sections 6651 and 6652 to a Filer That Submitted a Specified Return on Paper 6011.06-01; 6651.00-00; 6652.00-00
PMTA-2022-04PDF

IRC 501(c)(6) Organizations Providing Pension and Health Benefits

501.06-00
PMTA-2022-03PDF Destruction of Original Paper Document with Penalties of Perjury Statement 7453.00-00

PMTA 2022-02PDF

Authority to Mandate Tax-Software Developers to Embed Two-Dimensional Barcodes on Returns and Forms

6011.06-01; 6011.06-03

PMTA 2022-01PDF Basis of Assets of Former Public Charities for Section 4940 Purposes

4940.02-00

PMTA-2021-08PDF Return Information in FOIA Requests Submitted Using an Internet Portal 0552.00-00; 6103.00-00
PMTA-2021-07PDF Penalty for Failure to Deposit Taxes Deferred under CARES Act Section 2302(a)(2) 6656.00-00; 3111.00-00; 3221.00-00; 6302.00-00
PMTA-2021-06PDF Determining Overpayment Interest for Certain Individual Taxpayers Who Qualify for Relief under Section 7508A 7508A.00-00; 6611.00-00; 6611.09-00
PMTA-2021-05PDF

Taxpayer Specific Advice

2036.02-00; 2038.00-00; 2642.06-00

PMTA-2021-04PDF Automation of the IRS’s Income Verification Express Service (IVES) 6061.00-00; 6064.00-00; 6103.02-06; 6103.03-00
PMTA-2021-03PDF

Overpayment Interest Start Date When Filing Status Changes

6611.00-00; 6611.07-00; 6611.09-00; 6013.02-01

PMTA-2021-02PDF

Definition of Clinic under Section 7526 and $100,000 Limitation

7526.00-00

PMTA-2021-01PDF Account Holder Information Request to Participating Foreign Financial Institutions Not Subject to Model 2 IGA 1471.00-00
PMTA-2020-11PDF Authority to Mandate Machine-Readable Reportable Transaction Disclosure Forms 6011.01-00; 6011.06-03
PMTA-2020-10PDF Fee for Qualified Disclosures under § 2201 of the Taxpayer First Act 6103.03-00; 6103.16-02; 9999.00-00
PMTA-2020-09PDF 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-2020-08PDF Period of Limitations for Adjustments Related to Section 965 for Partnerships 965.00-00; 6229.00-00; 6501.00-00
PMTA-2020-07PDF Notice and Demand Letter Disruption Due to COVID-19 Emergency 7508A.00-00; 6303.00-00; 6651.00-00
PMTA-2020-06PDF Withholding Credits on U.S. Source Income Distributed by a Foreign Complex Trust to U.S. Beneficiaries 1462.00-00
PMTA-2020-05PDF Restoration of Back Pay to Exonerated Military Service Members 139.00-00
PMTA-2020-04PDF 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-2020-03PDF Telephone numbers on correspondence to taxpayers 01.07.00-00
PMTA-2020-02PDF Treatment of incorrectly-addressed CDP hearing requests 6320.00-00; 6330.00-00
PMTA-2020-01PDF Applicability of Revenue Procedure 84-35 to Partnerships with Taxable Years beginning on or after January 1, 2018 6231.01-01; 6698.00-00