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-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

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

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


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

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

Overpayment Interest Start Date When Filing Status Changes

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


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


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
PMTA-2019-12PDF 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-2019-11PDF Taxability of Additional Fee Paid for Premium Economy Seating 4261.00-00; 4261.01-00; 4261.02-00
PMTA-2019-10PDF Consistent EIN Filing 6109.00-00
PMTA-2019-09PDF Taxpayer Correspondence White Paper 01.07.00-00
PMTA-2019-08PDF 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-2019-07PDF Legal Opinion relating to Section 6103 and Third-Party Transportation to Taxpayer Locations 6103.02-02, 6103.02-08
PMTA-2019-06 PDF 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-2019-05PDF Previous Advice on Government Chartered Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2019-04PDF 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-2019-02PDF Administration of the Child Tax Credit for Objectors to Social Security Numbers 24.00-00
PMTA-2019-01PDF Interplay between the $10,000 limitation of §164(b)(6) and §280A(b) 164.00-00; 280A.00-00
PMTA-2018-21PDF 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-2018-20PDF Kerosene Used in Aviation 4081.00-00, 4083.00-00, 4261.00-00, 4271.00-00
PMTA-2018-19PDF 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-2018-18PDF Computation of the recapture interest amount under § 42(j)(2)(B) 42.00-00, 6621.00-00
PMTA-2018-17PDF Section 6213 Math Error Assessment Authority 6213.07-00, 6213.07-01
PMTA-2018-16PDF Overpayments and I.R.C. § 965(h) 6402.00-00, 965.00-00
PMTA-2018-15PDF Gross Up of Employment Taxes During Examination 31.00-00, 3402.03-00, 3403.00-00, 6201.00-00, 6205.00-00
PMTA-2018-14PDF TIGTA Audit/General Business Credit and Math Error Authority 6213.07-01
PMTA-2018-13PDF Burden of Proof and Standard for Willfulness Under 31 U.S.C. 5321(a)(5)(C) 9999.99-01
PMTA-2018-12PDF Statute Extension By Consent – Use of Electronic Signatures and Delivery 6501.08-00, 6501.08-07
PMTA-2018-11PDF Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business 60501.00-00, 60501.01-00
PMTA-2018-10PDF 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-2018-09PDF 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-2018-08PDF IRM 3.42.4 – IRS e-file for Business Tax Returns 6061.07-00
PMTA-2018-07PDF 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-2018-06PDF Disclosure of Return Information 6103.01-00
PMTA-2018-05PDF Request for PMTA – Structured Settlement Factoring Transactions 5891.00-00
PMTA-2018-04PDF Taxpayer Specific Advice – Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2018-03PDF Non-Taxpayer Specific Advice – Taxability of Diesel Fuel Used in Diesel Particulate Filters 6427.00-00, 6427.01-00, 4051.00-00
PMTA-2018-02PDF Automation of the first time abatement administrative waiver policy 6651.00-00, 6656.00-00, 6698.00-00, 6699.00-00
PMTA-2018-01PDF Limitations on Disclosing Electronic Filing Identification Numbers (Disclosure Limitations on Electronic Filing Identification Numbers (EFIN)) 6103.00-00, 6103.02-02
PMTA-2017-10PDF IRM Preparation of Promoter, etc. Summonses 6103.00-00, 6103.11-06, 7609.00-00
PMTA-2017-09PDF Advice You Requested from CC:PA 6695.00-00
PMTA-2017-08PDF Termination of Highway Motor  Vehicle Lease and Subsequent Use of Vehicle During Taxable Period 4481.00-00, 4481.03-00
PMTA-2017-07PDF Application of section 6611(e)(4,) 6611.00-00
PMTA-2017-06PDF Statute of Limitations to File a Claim for Refund of the Vaccine Tax- Reissuance of POSTN-124117-15 4131.00-00
PMTA-2017-05PDF Notice of Employment Tax Determination under IRC §7436 – Additional Compensation to Officer Employees 7436.01-00
PMTA-2017-04PDF Fishing Spools and Broadhead Blades 4161.01-02, 4161.02-01
PMTA-2017-03PDF 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-2017-02PDF Structured Settlement Factoring Transactions 5891.00-00
PMTA-2017-01PDF Submitting a second request to a Responsible Internal Revenue Service (IRS) Official with respect to a taxpayer assistance order (TAO) 7811.01-00
PMTA-2016-16PDF Trailer Converter Dollies 4051.00-00
PMTA-2016-15PDF Retail Truck Tax Refund 4051.00-00
PMTA-2016-14PDF Manufacturer Provision of Specialized Taxable Medical Device 4216.00-00, 4216.06-00, 4217.00-00, 4217.01-00
PMTA-2016-13PDF Estate and Gift Tax Policy 2519.00-00
PMTA-2016-12PDF Premium Tax Credit for Fiscal Year Filers 36B.00-00
PMTA-2016-11PDF Disclosure to Contractors of the Social Security Administration as Part of the Ticket to Work Program 6103.12-00, 6103.01-00
PMTA-2016-10PDF Rollovers described at § 530(d)(5) 530.00-00
PMTA-2016-09PDF Trailer Converter Dollies 4051.00-00
PMTA-2016-08PDF Reporting EINs of a Disregarded Entity on the Owner’s Income Tax Return 6109.03-00, 7701.25-01
PMTA-2016-07PDF Inflation Adjustments to Return Information Return Penalties 6273.00-00
PMTA-2016-06PDF 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-2016-05PDF Mileage Awards Programs and Travel on a Foreign Airline 4261.00-00, 4261.01-00
PMTA-2016-04PDF Adjusting the Assessment Statute Expiration Date on IRS Systems 6501.07-00
PMTA-2016-03PDF Computation of Interest for Foreign Tax Credit Adjustment 874.03-00

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

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

2012 | 2011 | 2010 | 2009 | 2008 | 2007