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Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
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Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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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 | 2011 | 2010 | 2009 | 2008 | 2007

NOTE: These documents cannot be used or cited as precedent.
Document Number Subject

Uniform Issue List (UIL) Codes


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

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


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

Transportation of Persons by Air (Taxable v. Nontaxable)

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


State and Local Income Tax Refunds



Taxable Medical Devices



Erroneous Claim for Refund or Credit



Returns Relating to Cash Received in Trade or Business



Returns Relating to Cash Received in Trade or Business



Imposition and Rate of Tax on Petroleum





PMTA-2014-10 Imposition and Rate of Tax on Petroleum 4611.00-00, 4612.01-01    

Confidentiality and Disclosure of Returns and Return Information



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


Notice to Partners of Proceedings



Registration and Bond for Petroleum Products

4101.00-00, 6719.00-00


Credit for Qualified Bonds Allowed to Issuer

6431.00-00, 6511.00-00 


Use of Certain Vehicles Tax (Taxable v. Not Taxable)



Frivolous Income Tax Return

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

Frivolous Income Tax Return

PMTA-2013-27 Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00, 4481.03-00

Facsimile Signatures

PMTA-2013-25 Biodiesel and Renewable Diesel as a Fuel

40A.00-00, 4101.00-00, 6426.00-00


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

Collection Due Process – Lien

6320.00-00, 6330.00-00

Understatement of Taxpayer’s Liability by Income Tax Return Preparer

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

Publicity of Information by Exempt Organizations


Not Employees Under Section 530 of the 1978 Revenue Act – In General


Collection Due Process - Levy


Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)

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,
PMTA-2012-16 Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits 6664.01-00,
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,
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,
PMTA-2012-01 Tax Treatment of Payments Made Pursuant to Programs M and N. 108.00-00,

2012 | 2011 | 2010 | 2009 | 2008 | 2007