Legal Advice Issued to Program Managers During 2007


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.

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

Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2007-01191PDF Spanish translation for U.S. Department of Treasury on payments 9999.98-00
PMTA-2007-01190PDF Decedent's returns 32.00-00
PMTA-2007-01189PDF PCC payments and EFTPS payments 7502.00-00
PMTA-2007-01188PDF Forms 8333 and 1040NR 9114.00-00
PMTA-2007-01187PDF Health Care Tax Credit application to college student 35.00-00
PMTA-2007-01186PDF Section 3705 of RRA 98 9999.98-00
PMTA-2007-01185PDF Use of Form 1040NR 152.00-00
PMTA-2007-01152PDF Treatment of Payments from United Nations Joint Pension Plan (related to PMTA 00881)+C878 9114.03-06
PMTA-2007-01148PDF 990-T Tax Rates for 501(c)(9) Organizations 511.00-00
PMTA-2007-01147PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01123PDF Fraud Technical Advisor's Role in Civil and Criminal Investigations 6663.00-00
PMTA-2007-01122PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01079PDF Clarification of Revenue Ruling 2000-6 3121.00-00
PMTA-2007-01030PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00954PDF Application of Section 170(f)(12) To Exempt Organization 170.00-00
PMTA-2007-00953PDF Juror Fees 63.00-00
PMTA-2007-00934PDF Final Adverse Determination letter 9999.98-00
PMTA-2007-00927PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00925PDF Final Denial Letter 501.00-00
PMTA-2007-00918PDF Advice regarding Section 6304(b)(4) and Answering Machine Messages 7602.00-00
PMTA-2007-00915PDF Form 8453 Signature Requirement 6065.00-00
PMTA-2007-00888PDF Final Denial Letter Review 501.00-00
PMTA-2007-00884PDF Rejection of On-Line Returns 6065.00-00
PMTA-2007-00881PDF Investment in Contract for UN Pension 72.00-00
PMTA-2007-00858PDF Sharing ROTER and Quantity Measure Results at the Group Level 9999.98-00
PMTA-2007-00857PDF FY 2006 - 1204 Independent Review Findings 9999.98-00
PMTA-2007-00853PDF Application of Excise Taxes to Truck Parts 4051.00-00
PMTA-2007-00836PDF Availability of the Correction Programs Under Rev. Proc. 2003-44 for Plan Failures Relating to Certain Abusive Tax Avoidance Transactions 6011.00-00
PMTA-2007-00834PDF Disclosure Issues regarding ITIN Applications 6103.00-00
PMTA-2007-00832PDF Joint Board Regulations and Conflict of Interest Issues Relating to Advisory Committee Members 9999.98-00
PMTA-2007-00831PDF Hiring Practices - Lockbox Program 9999.98-00
PMTA-2007-00830PDF Collection of Liability on Section 6015(f) Innocent Spouse Cases 6015.00-00
PMTA-2007-00829PDF Obligating Funds by September 30th 7526.00-00
PMTA-2007-00827PDF Request from Department of Veterans Affairs to waive the fee applicable to the disclosures of unearned income information pursuant to IRC Section 6103(I)(7)(D)(viii) 6103.00-00
PMTA-2007-00825PDF Time of Section 6320 Hearing Request - When Notices of Federal Tax Lien Are "Filed" 6320.00-00
PMTA-2007-00823PDF Request for Assistance on ruling requests under Rev. Proc. 2003-16 arising from death of IRA grantor or plan participant 401.00-00
PMTA-2007-00821PDF Disclosure of tax return information by Tax Counseling for the Elderly Program Volunteers 6103.00-00
PMTA-2007-00820PDF Joint Terrorism Task Force (JTTF) Polygraphs 9999.98-00
PMTA-2007-00819PDF Rule 6(e) and Tweel Issues that May Arise in the Context of Joint Civil and Criminal Investigations 9999.98-00
PMTA-2007-00817PDF 2006 Post-Booker Sentencing Update 9999.98-00
PMTA-2007-00816PDF Does a search warrant affidavit kept under seal satisfy the Fourth Amendment's requirement that a search warrant describe with particularity the items to be seized where the affidavit is the only document containing the list of items to be seized? 9999.98-00
PMTA-2007-00812PDF Federal Excise Taxes for the Sale of Butane 4081.00-00
PMTA-2007-00806PDF E-File Marketing Issues 6107.00-00
PMTA-2007-00794PDF Electronic Funds Transfer Payment System and Private Collection Agencies 6103.00-00
PMTA-2007-00793PDF Failure to Pay Penalty 6651.00-00
PMTA-2007-00792PDF Effect of KETRA Housing Exemption on Capital Loss Carryover Computations 151.00-00
PMTA-2007-00791PDF The relationship between EITC, deficiency procedures, and notice of claim disallowance procedures 6211.00-00
PMTA-2007-00790PDF Hawaii Public Accountants 6107.00-00
PMTA-2007-00789PDF West Virginia Public Accountants 6107.00-00
PMTA-2007-00780PDF Affect of Claim Disallowance Notices and Frozen Refunds on Criminal Cases 9999.98-00
PMTA-2007-00777PDF Movement of Estimated Tax Payments 6402.00-00
PMTA-2007-00776PDF Use of Records of Tax Enforcement Results in a Proposed Long Term Goal 9999.98-00
PMTA-2007-00775PDF 18 USC Section 510 7608.00-00
PMTA-2007-00774PDF Illegal "tax protester" designation 9999.98-00
PMTA-2007-00771PDF OICs Processed at the end of year - IRS Guidance 7122.00-00
PMTA-2007-00765PDF Validity of Extensions of Time to File and Imposition of Interest on Penalties 6662.00-00
PMTA-2007-00763PDF Colorado Registered Accountants 9999.98-00
PMTA-2007-00759PDF Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00754PDF Captive insurance 832.00-00
PMTA-2007-00753PDF Captive insurance 832.00-00
PMTA-2007-00745PDF Private Collection Agencies Authority to Monitor Installment Agreements with Terms Beyond 60 months 6306.00-00
PMTA-2007-00744PDF Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00743PDF Failure to File Penalty on Subsequent Assessments 9999.98-00
PMTA-2007-00740PDF Contacts with Taxpayers who are Represented 7521.00-00
PMTA-2007-00738PDF Disclosure Concerns in Response to Snider et al. v. United States 6103.00-00
PMTA-2007-00734PDF Request for Recovery of rebate overpayment 148.00-00
PMTA-2007-00732PDF Warrantless Fuel Inspection on Private Property 4083.00-00
PMTA-2007-00729PDF Status of Taxpayer as Importer for Excise Tax Purposes 4161.00-00
PMTA-2007-00727PDF Refusal to Rule Letters 7428.00-00
PMTA-2007-00723PDF Use of Returns and Return Information in Money Laundering Investigations 6103.00-00
PMTA-2007-00722PDF Penalties for Invalid TINs on Schedules K-1 6722.00-00
PMTA-2007-00721PDF Section 7526 and Eligibility for Organizations in Guam 7526.00-00
PMTA-2007-00718PDF Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00717PDF Technical Assistance Request 831.00-00
PMTA-2007-00716PDF ETA Request for Advice - Denial of Application or Suspension of IRS e-file Providers for Criminal Activity Prior to Conviction 9999.98-00
PMTA-2007-00714PDF GATT Interest 6700.00-00
PMTA-2007-00712PDF Request for Assistance (Valuation of 401(k) account balances in an Offer in Compromise) 401.00-00
PMTA-2007-00710PDF EITC FocusGroups 9999.98-00
PMTA-2007-00707PDF Request for Advisory Opinion - Use of Number of Convitions and Conviction Rate for Budgetary and Planning Purposes 9999.98-00
PMTA-2007-00706PDF Expansion of Credit Card Program for Payment of Taxes 6311.00-00
PMTA-2007-00705PDF Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00702PDF CDP Consideration of Terminated Offers in Compromise 7122.00-00
PMTA-2007-00701PDF Issues in Section 412(e) requests - Multiemployer Plans 412.00-00
PMTA-2007-00700PDF Review of Collecting Process, General Handbook Locating Taxpayer IRM 5.1.18 9999.98-00
PMTA-2007-00699PDF Summary of the Supreme Court's recent decision in Fanfan and Booker 9999.98-00
PMTA-2007-00697PDF Request for Advisory Opinion - Applicability of RRA Section 1204 and Regulation 801 to the Collection quality Measurement System Program 9999.98-00
PMTA-2007-00695PDF Third Party Designee Check Box 6103.00-00
PMTA-2007-00693PDF Career Path for Local Taxpayer Advocates 7803.00-00
PMTA-2007-00691PDF "I" CAF Indicator 9999.98-00
PMTA-2007-00690PDF Eligibility of State Employe to be an Enrolled Agent 9999.98-00
PMTA-2007-00689PDF Collection Field Function Memorandum Section 1204 Review 9999.98-00
PMTA-2007-00687PDF Effect of the Law Enforcement Officer Safety Act of 2004 9999.98-00
PMTA-2007-00686PDF Reporting Cancellation of Debt Income 6050P.00-00
PMTA-2007-00684PDF Section 6311 and Disclosure of Installment Agreement Payments to Credit Card Companies 6311.00-00
PMTA-2007-00682PDF Whole Dollar Reporting 6102.00-00
PMTA-2007-00679PDF United States v. Tweel 9999.98-00
PMTA-2007-00678PDF Timely Release of Filed Notice of Federal Tax Lien - Remittance by Personal Check 6325.00-00
PMTA-2007-00677PDF Signature Alternative for Electronic Filing of Corporate Extension Applications 6061.00-00
PMTA-2007-00675PDF RIS Proposal - Application of Failure to Pay Penalty While Installment Agreement in Effect 6651.00-00
PMTA-2007-00674PDF Collecting the Section 6672 Trust Fund Recovery Penalty Following Acceptance of an Offer in Compromise with the Employer for the Related Trust Fund Taxes 6672.00-00
PMTA-2007-00673PDF IRM Update of Section 6020(b) and the Collection Statute Expiration Date 6020.00-00
PMTA-2007-00658PDF Extension to File Tax Return 6081.00-00
PMTA-2007-00657PDF Mobile Machinery Exception to Definition of Highway Vehicle 4041.00-00
PMTA-2007-00655PDF IRC § 7605(b) and ASFRs 7605.00-00
PMTA-2007-00654PDF Illinois CPA 9999.98-00
PMTA-2007-00653PDF Third Party Contacts by Fraud Detection Centers in the Tenth Circuit and Where Summons are Requested 7609.00-00
PMTA-2007-00652PDF Notice 2004-01, Alternative Methods of Signing for Income Tax Return Preparers 6061.00-00
PMTA-2007-00651PDF Authority under IRC to canvass tax preparers 7601.00-00
PMTA-2007-00650PDF Groh v. Ramirez - Supreme Court Holds Flawed Search Warrant Invalid 9999.98-00
PMTA-2007-00642PDF Employee Suggestion for Form 433-A 9999.98-00
PMTA-2007-00638PDF Scholarship and Fellowship Grants 117.00-00
PMTA-2007-00635PDF Information Reporting for Payments to Section 530 Workers 530.00-00
PMTA-2007-00632PDF Application of the Failure to Deposit Penalty Under IRC Section 6656 6656.00-00
PMTA-2007-00624PDF New Orleans Legal Assistance Merger 7526.00-00
PMTA-2007-00623PDF Relevant conduct Computations 9999.98-00
PMTA-2007-00622PDF Bankruptcy Document Retention 5 USC 552a
PMTA-2007-00618PDF Tax Counseling for the Elderly (TCE) Award Ranking Criteria 7526.00-00
PMTA-2007-00617PDF New Electronic Tax Payment Initiatives 6311.00-00
PMTA-2007-00616PDF LITC Program Review Panel: Conflict of Interest 7526.00-00
PMTA-2007-00614PDF Request for Advice - Privacy Issues Related to On-Line Filing Enhancements 5USC 552a
PMTA-2007-00610PDF Jurisdictional Limitation Restricts IRS Forfeiture of SUA Proceeds under 18 USC Section 981(a)(1)(C) 9999.98-00
PMTA-2007-00604PDF Horse's Tax Service 7206.00-00
PMTA-2007-00599PDF Revised Form 3949 7602.00-00
PMTA-2007-00598PDF Travel Claim Belatedly Discovered Not Taxable 6413.00-00
PMTA-2007-00597PDF Review of 2004 LITC Pub. 3319 / Certifications of Compliance with Tax Obligations / Paperwork Reduction Act Issues 9999.98-00
PMTA-2007-00595PDF Tax Compliance for LITC Grantees and Key Personnel 6103.00-00
PMTA-2007-00594PDF Giglio/Henthorn Advice 9999.98-00
PMTA-2007-00592PDF Filing Forms 1099 for Tax Amnesty Program 6041.00-00
PMTA-2007-00591PDF Employee Emergency Relief Funds and IRC 102(c) 102.00-00
PMTA-2007-00589PDF Preparer/ERO Electronic Signature Issues 6061.00-00
PMTA-2007-00583PDF Exceptions from Unrelated Business Income Tax 514.10-00
PMTA-2007-00582PDF Payment of Interest on Limited Payability Refunds 6621.00-00
PMTA-2007-00581PDF Notification Requirements for Extensions of Time to File 6081.00-00
PMTA-2007-00580PDF Low Income Tax Clinic Grants Matched with Legal Services Corporation Funding 7526.00-00
PMTA-2007-00579PDF Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 7526.00-00
PMTA-2007-00578PDF Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00577PDF Low-Income Tax Clinic Grant Matched with Indian Tribal Organizations Grant Funding (SPEC) (This is a duplicate in content to PMTA 556 listed above.) 9999.98-00
PMTA-2007-00576PDF Application of Executive Order 13166 to Requirement for Translated Documents From Applicant for Individual Taxpayer Identification Number 9999.98-00
PMTA-2007-00575PDF Low-Income Tax Clinic (LITC) Questionable Award and Alleged Misappropriation of Funds 501.00-00
PMTA-2007-00573PDF Revised Draft Deposit Policy 7809.00-00
PMTA-2007-00566PDF Authority for the National Taxpayer Advocate to File Amicus Briefs with the Courts of the United States 7452.00-00
PMTA-2007-00564PDF Computation of Interest re: a VEBA Trust 501.00-00
PMTA-2007-00563PDF Refunds of Section 1446 Tax 1446.00-00
PMTA-2007-00562PDF Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 9999.98-00
PMTA-2007-00560PDF Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00559PDF Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00556PDF Low-Income Tax Clinic Grants Matched with Indian Tribal Organizations Grant Funding (SPEC) 9999.98-00
PMTA-2007-00555PDF Proposal for PIN as Signature on Applications for e-Services, e-File, and PTIN 6061.00-00
PMTA-2007-00554PDF Use of Data From the Federal Parent Locator Service 32.00-00
PMTA-2007-00553PDF Tax-Exempt Applicants - Other Than Section 501(c)(3) 9999.98-00
PMTA-2007-00552PDF Low Income Taxpayer Clinics: Ancillary Return Preparation 9999.98-00
PMTA-2007-00550PDF Prompt Deposit of Remittances 7809.00-00
PMTA-2007-00547PDF Frivolous Filer Taxpayer Advocate Service/Appeals Determination 6330.00-00
PMTA-2007-00545PDF Advertising Fugitive Awards 7623.00-00
PMTA-2007-00543PDF Low-Income Tax Clinic Grants Matched with Legal Services Corporation Funding 9999.98-00
PMTA-2007-00542PDF Section 1204 Review of DRIPS (Driver of Resource Improvement Program) Guidances 9999.98-00
PMTA-2007-00541PDF Question Regarding Form 8453-F and Direct Debits 9999.98-00
PMTA-2007-00539PDF Changes to Due Diligence Requirements of IRC § 32 (c)(1)(C)(i) as Amended by the Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) 6695.00-00
PMTA-2007-00538PDF Systemic Levies ACS 6330.00-00
PMTA-2007-00537PDF IRS Acceptance of FAX Signature 6061.00-00
PMTA-2007-00536PDF Charging Alternatives for Electonically Filed Returns Where Form 8453 is Not Available To Prove Signature 7206.00-00
PMTA-2007-00533PDF Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00532PDF Ex Parte Communications with Appeals 7803.00-00
PMTA-2007-00531PDF Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds 7526.00-00
PMTA-2007-00529PDF Status of Funding Currently Appropriated for the Low-Income Tax Clinic (LITC) and Tax Counseling for the Elderly (TCE) Programs that is Available for Obligation 7526.00-00
PMTA-2007-00528PDF Low-Income Tax Clinics' Reimbursable Expenses, Community Tax Aid, Inc. Inquiry 7526.00-00
PMTA-2007-00524PDF Credit Card Delinquencies 9999.98-00
PMTA-2007-00523PDF Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds (This appears to be an unsigned duplicate - in content - of PMTA 531 listed below) 7526.00-00
PMTA-2007-00522PDF Clarification of Terminology Used in 26 CFR Part 801 Section 6(b) 9999.98-00
PMTA-2007-00521PDF Tax-Exempt Applicants - Section 501(c)(4) 7526.00-00
PMTA-2007-00513PDF IRC § 6631 Interest Notice Requirements 6213.00-00
PMTA-2007-00511PDF Accepting a prior Form 2555 filed in 1988 as it would affect the section 911 election on Form 2555 for a subsequent year 911.00-00
PMTA-2007-00510PDF Faxed Signatures for CAWR & FUTA 6065.00-00
PMTA-2007-00506PDF State Income Tax Levy Program (SITLP) and Community Property Sales 6321.00-00
PMTA-2007-00504PDF Abatement of the Frivolous Income Tax Return Penalty 6702.00-00
PMTA-2007-00499PDF Clarification of FUTA Legislations 3301.00-00
PMTA-2007-00495PDF Solicited and Unsolicited Referrals of Low-Income Pro Se Taxpayers to Low-Income Tax Clinics 7526.00-00
PMTA-2007-00485PDF Appeals Settlement Guidelines: Construction/Real Estate Industry -- Retainage Payable 461.00-00
PMTA-2007-00484PDF Application of IRC Section 6081 6081.00-00
PMTA-2007-00480PDF Request for Electronic Signature and Authentication Methods for Transcript Delivery System and Disclosure Authorization 6103.00-00
PMTA-2007-00462PDF Waivers for § 6015(f) Cases 6015.00-00
PMTA-2007-00458PDF Questions on IRC Section 6651 6651.00-00
PMTA-2007-00457PDF Section 6651(f) 6651.00-00
PMTA-2007-00455PDF Review of IRM 6532.00-00
PMTA-2007-00451PDF Use of Tax Return Information To Locate IRS Fugitives and Wanted Persons (PMTA 449 listed above is the attachment to this memorandum) 6103.00-00
PMTA-2007-00450PDF FinCEN's Change to its Networking Disclosure Policy and CI's Use of FinCEN's SAR Database 6103.00-00
PMTA-2007-00449PDF Use of Return Information to Locate Fugitives 6103.00-00
PMTA-2007-00437PDF Cellular Telephone Expense Reimbursement 280F.00-00
PMTA-2007-00436PDF Referral Path of Violations of IRC § 6050I Involving Forms 8300 7203.00-00
PMTA-2007-00435PDF Internal Revenue Accounting Control (IRAC) and Individual Master File (IMF) Duplication 6301.00-00
PMTA-2007-00431PDF Section 280A(c)(6) 280A.00-00
PMTA-2007-00430PDF Fuel Sample - Chain of Custody Documents 4081.00-00
PMTA-2007-00429PDF Suspension of the Statutes of Limitations Under Section 7811(d) 7811.00-00
PMTA-2007-00426PDF Privacy Act and Unauthorized Disclosure Considerations of Placing Form 5500 Information on the IRS' Web Site 6103.00-00
PMTA-2007-00424PDF Managerial Approval for Penalty Assessments 6751.00-00
PMTA-2007-00423PDF Collection Due Process Issues Related to Estate and Gift Tax Collection 6324.00-00
PMTA-2007-00421PDF RRA 98 Sections 3306, 3308, 3506 6631.00-00
PMTA-2007-00418PDF Legal Authority of the Taxpayer Advocate - Historical Development 7811.00-00
PMTA-2007-00417PDF Effect of Legislative Amendment to Internal Revenue Code Section 7436 on the Notice of Determination Concerning Worker Classification Under Section 7436 7436.00-00
PMTA-2007-00416PDF GATT Credit Interest Computations 6402.00-00
PMTA-2007-00415PDF Rescission of Section 6015 Final Determination Letters 6015.00-00
PMTA-2007-00410PDF United States Department of Agriculture (USDA) Farmers' Settlement Claims 6513.00-00
PMTA-2007-00407PDF Disclaimer of Property Received Under a Will 2518.00-00
PMTA-2007-00406PDF Interest Abatement for IRS Audit Delays 6404.00-00
PMTA-2007-00405PDF Charging for Exempt Organization Return Compact Disks 6103.16-00
PMTA-2007-00404PDF Authority to sign Notices of Deficiency and Form 872 6212.00-00
PMTA-2007-00403PDF Timeliness of Refund Claim 6511.00-00
PMTA-2007-00402PDF Paid Preparer Issues - Internet Returns 7701.00-00
PMTA-2007-00401PDF Qualifications for exempt status 501.00-00
PMTA-2007-00399PDF Tip Validation 7605.00-00
PMTA-2007-00396PDF Volunteer Income Tax Agreement (VITA) Agreements 9999.98-00
PMTA-2007-00394PDF Review of Proposed P-5-133 Policy Changes 9999.98-00
PMTA-2007-00393PDF Feedback from Practitioners about Requirement to Sign Returns 6695.00-00
PMTA-2007-00392PDF Setting Area and Territory Goals in Compliance with RRA 98, Section 1204 and 26 CFR 801 9999.98-00
PMTA-2007-00389PDF Photocopied Signatures on Amended Returns 6061.00-00
PMTA-2007-00387PDF Overpayment Interest on Refunds Due to Taxpayer 6611.00-00
PMTA-2007-00384PDF Purchase of Property Sold at IRS Tax Sale 6331.00-00
PMTA-2007-00382PDF Application of Surplus Levy Proceeds to Unlevied Periods 6330.00-00
PMTA-2007-00379PDF Financial Audits and Reports Required By 26 USC §§ 7608 (c)(4)(A) and (B) 7608.00-00
PMTA-2007-00378PDF Review of Appeals Manual for Compliance with Section 1204 of RRA 98 and 26 CFR 801 9999.98-00
PMTA-2007-00376PDF Filing Requirement Imposed by IRC § 6012(c) 6012.00-00
PMTA-2007-00375PDF Modification of CSP Agreement 7436.00-00
PMTA-2007-00373PDF Abatement of Tax Balances in Audit Reconsideration Cases 6203.00-00
PMTA-2007-00371PDF Abatements under § 6015 6015.00-00
PMTA-2007-00370PDF Solicitation of Returns Issue Raised by Letter 3164(c) 7602.00-00
PMTA-2007-00369PDF Advice on Third Party Contacts 7602.00-00
PMTA-2007-00368PDF Application of Section 7602(c) to Questionable Refund Detection Teams 7602.00-00
PMTA-2007-00366PDF, Inc. Proposal 9999.98-00
PMTA-2007-00365PDF Form 911 and Third Party Contacts 7602.00-00
PMTA-2007-00364PDF Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00363PDF Liability for Trust Fund Recovery Penalty 6672.00-00
PMTA-2007-00362PDF Request for Information Services - Request number TCP-9-0272 (Duplicate) 6404.00-00
PMTA-2007-00361PDF Request for Information Services - Request number TCP-9-0272 6404.00-00
PMTA-2007-00360PDF EFTPS--Adjustment Feature for Bulk Filers 6302.00-00
PMTA-2007-00359PDF Use of Math Error Procedure to Disallow Claims Involving Deceased Individuals 6213.00-00
PMTA-2007-00358PDF Reversal of Offset in Innocent Spouse Cases 6015.00-00
PMTA-2007-00355PDF Validity of Tax Assessments 6502.00-00
PMTA-2007-00354PDF Application of the one claim rule 6420.00-00
PMTA-2007-00353PDF Use of Records of Tax Enforcement Results in Self-Appraisals 9999.98-00
PMTA-2007-00352PDF Sharing of Client Lists and Other Pertinent Information in Abusive Trust Investigations 9999.98-00
PMTA-2007-00347PDF Significant Hardship under IRC Section 7811(a) 7811.00-00
PMTA-2007-00346PDF Stamped Signature on Notice of Deficiency 6212.00-00
PMTA-2007-00344PDF USPS Delivery Confirmation 7502.00-00
PMTA-2007-00343PDF Rescinding a Seizure 6335.00-00
PMTA-2007-00339PDF Fraudulent Trust Article 9999.98-00
PMTA-2007-00337PDF Abusive Trust Teleconferences 6103.08-04
PMTA-2007-00333PDF Section 1204: Fair and Equitable Treatment of Taxpayers 9999.98-00
PMTA-2007-00332PDF Use of Pseudonyms on IRS Identification Cards 9999.98-00
PMTA-2007-00330PDF Information Agreement 9999.98-00
PMTA-2007-00329PDF Low Income Taxpayer Clinics 9999.98-00
PMTA-2007-00328PDF Proposed Information Agreements; Illinois District 9999.98-00
PMTA-2007-00327PDF Review of Collection Quality Measurement Systems 9999.98-00
PMTA-2007-00325PDF Request for Opinion on Collection Quality Measurement System 9999.98-00
PMTA-2007-00324PDF Privatization of Special Enrollment Examination 9999.98-00
PMTA-2007-00315PDF Use of a Summons to Obtain Account Information From an Internet Service Provider 7602.00-00
PMTA-2007-00309PDF Request for Legal Opinion on the Taxability of Travel Expenses of Special Agent Assigned to Undercover Operation for Period in Excess of One Year 162.00-00
PMTA-2007-00308PDF 1998 Sentencing Guideline Amendments 9999.98-00
PMTA-2007-00307PDF Forfeiture Notice Requirements When Owner is Incarcerated 7325.00-00
PMTA-2007-00300PDF Final Regulation - § 301.6867-1, Presumptions Where Owner of Large Amount of Cash is not Identified 6867.00-00
PMTA-2007-00296PDF Offsets after Filing of Innocent Spouse Claims 6015.00-00
PMTA-2007-00294PDF Termination of Installment Agreements Following Failure to File Returns 6651.00-00
PMTA-2007-00292PDF Abatement of Interest 6404.00-00
PMTA-2007-00291PDF Counsel Assistance with Activities Reports 8023.00-00
PMTA-2007-00290PDF Letter from Deputy Director Revenue London, England 9114.00-00
PMTA-2007-00288PDF Processing Returned Refund Checks 6404.00-00
PMTA-2007-00286PDF Innocent Spouse Memorandum 1999-4: Credit Date for Refund Offsets Under Section 6015 6015.00-00
PMTA-2007-00285PDF Abatement of Interest 6404.04.01
PMTA-2007-00284PDF RRA 3306 & 3308 - Notice Penalties Under 6751 and 6631 6751.00-00
PMTA-2007-00283PDF Abating Small Dollar Amounts - ANMF Cleanup 6404.00-00
PMTA-2007-00281PDF Treatment of Rollover 72.00-00
PMTA-2007-00279PDF Effect of RRA 98 on Interest and Penalty Notices 6631.00-00
PMTA-2007-00278PDF Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00277PDF Foregiveness of Debt by Veteran's Administration 6201.00-00
PMTA-2007-00276PDF Limitation on Credit or Refund 6511.00-00
PMTA-2007-00275PDF Failure to Roll-over IRA Timely 402.00-00
PMTA-2007-00274PDF RRA Section 3417 Interpretations 9114.01-26
PMTA-2007-00273PDF Appeal Rights Under § 6695(g) 6695.00-00
PMTA-2007-00272PDF Business Master File (BMF) Forms - Transaction of Dollars-Only Amounts 6102.00-00
PMTA-2007-00269PDF Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00267PDF Tax Treaty Secrecy and NARA 6103.00-00
PMTA-2007-00265PDF Processing Returned Refund Checks 6404.00-00
PMTA-2007-00264PDF Penalty for Early IRA Distribution 72.00-00
PMTA-2007-00262PDF Annual Notice of Tax Deliquency under IRC Section 7524 - Non-master File Accounts 7524.00-00
PMTA-2007-00260PDF Collection of Unpaid Employee Portion of FICA Tax 3102.00-00
PMTA-2007-00258PDF Alternative Minimum Tax Foreign Tax Credit Computation 59.00-00
PMTA-2007-00257PDF Request for Clarification of Previous Guidance WTA-N-108252-97, Memo dated 7/7/97 6621.00-00
PMTA-2007-00256PDF Electronically Transmitted EIC Returns 32.00-0
PMTA-2007-00255PDF Equitable Relief 7122.00-00
PMTA-2007-00253PDF Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00252PDF Counsel Review of Lien/Levy and Offer in Compromise Review Procedures 6320.00-00
PMTA-2007-00251PDF Credit Card Convenience Fees 212.00-00
PMTA-2007-00249PDF Section 6404(h) Abatement of Interest on Tax Not Shown on the Return 6404.00-00
PMTA-2007-00248PDF Tip Validation Inspection 7605.00-00
PMTA-2007-00247PDF Need for Fiduciary to be Among Certain Practice Groups 9999.98-00
PMTA-2007-00246PDF Authority of Taxpayer Assistance Orders Over Appeals 7811.00-00
PMTA-2007-00245PDF Tax Treatment of Insurance Premium Deposits 832.00-00
PMTA-2007-00244PDF Overpayment Interest Rate for S Corporations 6621.00-00
PMTA-2007-00243PDF Section 6662(c) Penalties and EIC 6662.00-00
PMTA-2007-00237PDF Generation of Notices for Small Dollar Amounts 6404.00-00
PMTA-2007-00234PDF Abatement of Trust Fund Recovery Penalty 6402.00-00
PMTA-2007-00233PDF D.C. Income Tax Withholding 162.00-00
PMTA-2007-00232PDF Registration of Heavy Vehicle Manufacturers and Retailers 4052.00-00
PMTA-2007-00231PDF Request for Opinion - CIAT Membership of Puerto Rico 9114.13-04
PMTA-2007-00230PDF Request for Technical Assistance on the Frivolous Return Penalty 6702.00-00
PMTA-2007-00229PDF Prepaid Telephone Cards; Application of the Communication Excise Tax Prior to November 1, 1997 4291.00-00
PMTA-2007-00227PDF U.S. Harbor Maintenance Tax and Tax Treaties 4461.00-00
PMTA-2007-00226PDF Service's Authority to Examine Noncompliance Issues Under § 42 42.00-00
PMTA-2007-00225PDF Section 3467 of the IRS Restructuring and Reform Act (RRA) of 1998 3467.00-00
PMTA-2007-00224PDF Application of Section 7502 to Refunds Claimed on Original Delinquent Returns 7502.00-00
PMTA-2007-00222PDF Deductions for Repayments 62.00-00
PMTA-2007-00220PDF Clarification of Common Paymaster and Agent Rules 3121.00-00
PMTA-2007-00219PDF Undeliverable Refunds on Internet 6103.00-00
PMTA-2007-00218PDF Reimbursed Travel Expenses of Employee 274.00-00
PMTA-2007-00217PDF Indirect Reimbursement of Nonqualified Moving Expenses 162.00-00
PMTA-2007-00216PDF Form 940 Questions 6011.00-00
PMTA-2007-00215PDF Standard Deduction and Personal Exemptions 63.00-00
PMTA-2007-00214PDF Processing Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return 6081.00-00
PMTA-2007-00211PDF IRC § 7436 Procedure for Use in Employment Tax Adjustment Program Cases 7436.00-00
PMTA-2007-00210PDF Treatment of Advance Earned Income Credit Payments by Household Employers 3507.00-00
PMTA-2007-00209PDF PBGC Disclosure of Return Information to Contractors 6103.14-00
PMTA-2007-00208PDF Information Returns for Timber Purchases 6041.00-00
PMTA-2007-00207PDF Summary Record of Assessment 6203.00-00
PMTA-2007-00205PDF Assertion of the Negligence Penalty under Section 6662(b)(1) on Underpayment of Excise Taxes 6662.00-00
PMTA-2007-00203PDF Earned Income Credit - Sections 32(c)(1)(C) and 32(c)(3)(B)(iii) 32.00-00
PMTA-2007-00202PDF Tax Treatment of Employer-Provided Health Care 106.00-00
PMTA-2007-00201PDF Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00200PDF Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00199PDF Deductibility of Personal Property Tax by Lessee 164.00-00
PMTA-2007-00197PDF Statute of Limitations for Assessable Penalties 6715.00-00
PMTA-2007-00196PDF Clarification of Common Paymaster and Agent Rules 3121.00-00
PMTA-2007-00195PDF Nonrebate Erroneous Refunds -- Additional Issues 7405.00-00
PMTA-2007-00194PDF Foreign Agency PLR Request 892.00-00
PMTA-2007-00193PDF Requirements for Membership in CIAT 9114.00-00
PMTA-2007-00192PDF Request for Technical Assistance on Sections 25A and 221 221.00-00
PMTA-2007-00191PDF Definition of "held for use..other than a nontaxable use" as that term is used in § 6715 (a) (2) 6715.00-00
PMTA-2007-00190PDF Recent Sale of Property 6335.00-00
PMTA-2007-00189PDF Penalty Calculations under § 6715 6715.00-00
PMTA-2007-00188PDF Modified Adjusted Gross Income Limit Application to Carryforward of D.C. First-Time Homebuyer Credit 1400.00-00
PMTA-2007-00187PDF Effect of the 21-Day Interest-Free Period on Filing of the Notice of Federal Tax Lien 6601.00-00
PMTA-2007-00186PDF Request for Opinion - Strategy to improve compliance with Self-Employment Tax Requirements 6611.00-00
PMTA-2007-00185PDF Application of IRC § 6205 on Audits/Reviews by Federal Agencies in Enforcing Certain Federal Labor Laws 6205.00-00
PMTA-2007-00183PDF Use of Form 8821 for Montana Joint Form 941 Test 6103.03-00
PMTA-2007-00181PDF FOIA Requests on Mark-to-Market Valuation Software 5 USC 552
PMTA-2007-00178PDF Request for Technical Advice 6404.00-00
PMTA-2007-00177PDF Withholding when Retirement Accounts are Levied 3405.00-00
PMTA-2007-00173PDF Singapore Central Provident Fund 911.00-00
PMTA-2007-00172PDF Disclosure of Taxpayer/Loan Applicants' Tax Information to so-called "Fourth-Party" Agents of Lending Institutions pursuant to I.R.C. § 6103(c) 6103.00-00
PMTA-2007-00171PDF Employment Tax Status of Disabled Workers 9999.98-00
PMTA-2007-00170PDF Authority to Deny Employer Identification Numbers 6109.00-00
PMTA-2007-00169PDF Inspection of Books and Records for a Tip Validation 7602.00-00
PMTA-2007-00168PDF Clarification of Opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00167PDF Alternative Minimum Tax and Environmental Tax 56.00-00
PMTA-2007-00164PDF Calculation of Interest Expense Under § 1.882-5 882.07-00
PMTA-2007-00163PDF Disclosure of Form 990 When Exempt Status Not Established 6033.00-00
PMTA-2007-00158PDF Foreign Partnership losses 874.00-00
PMTA-2007-00154PDF Request for Assistance 6402.00-00
PMTA-2007-00153PDF Child Support Enforcement Agency for Section 6103 Purposes 6103.12-06
PMTA-2007-00152PDF Proposal for a Withholding and Return Filing Agreement 7121.00-00
PMTA-2007-00150PDF Personal Identification Number (PIN) Signature for BMF (Form 941) On-Line Filing 6061.00-00
PMTA-2007-00147PDF Congressional Inquiry: Title III of the National Prohibition Act 9999.98-00
PMTA-2007-00144PDF Generation of Notices for Small Dollar Amounts 6654.00-00
PMTA-2007-00142PDF Update of IRM (35)264 6103.05-00
PMTA-2007-00140PDF Section 117 of the Treasury Department Appropriations Act of 1997 (TAA97) Pub. L. No. 104-208, 110 Stat. 3009 (1996) 9999.98-00
PMTA-2007-00139PDF Request for opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00138PDF Authority of the National Archives and Records Administration to Access Tax Information Under I.R.C. §§ 6103(h)(1) or (n) 6103.14-00
PMTA-2007-00137PDF Tax Treatment of Wages Earned in United States by Foreign Employee 3100.00-00
PMTA-2007-00136PDF Electronic Disclosure Authorization System 6103.03-00
PMTA-2007-00133PDF Commensurate with income standard under section 482 of the Internal Revenue Code 482.00-00
PMTA-2007-00132PDF Lien and Levy Provisions of Taxpayer Bill of Rights 2 6323.00-00
PMTA-2007-00131PDF 15th Annual International Tax Conference - Requirements of Treas. Reg. § 1.874-1 and 1.882-4 874.00-00
PMTA-2007-00127PDF Interest on Overpayment 6611.00-00
PMTA-2007-00125PDF Section 1615, Small Business Job Protection Act of 1996 151.00-00
PMTA-2007-00124PDF Notifying Suspendend Electronic Filers 6103.00-00
PMTA-2007-00121PDF Section 842(b), MECNII 842.00-00
PMTA-2007-00116PDF EFTPS Bulk Filer Agreeement 6302.00-00
PMTA-2007-00114PDF Singapore Post Request for General Technical Opinion 402.00-00
PMTA-2007-00113PDF Singapore Central Provident Fund 911.00-00
PMTA-2007-00112PDF ADP, Inc.'s Request for Review of Authorizations 6103.03-00
PMTA-2007-00111PDF Application for Taxpayer Assistance Order Form (911) Via Internet 6103.03-00
PMTA-2007-00110PDF Money Tree, Inc. 6402.00-00
PMTA-2007-00109PDF Signature for the Electronic Consent to Disclosure 6103.04-00
PMTA-2007-00108PDF Form W-7 Processing in Mexico City 6103.00-00
PMTA-2007-00107PDF Response to Field Questions Re: Taxpayer Feedback From 10004 5 USC 552
PMTA-2007-00104PDF Direct Deposit of Tax Refunds 6402.00-00
PMTA-2007-00103PDF Request for Information Services (RIS) - Voice Signature Option for the On-Line Filing (OLF) Program 6103.03-00
PMTA-2007-00101PDF Salary Offset Waiver Request 6151.00-00
PMTA-2007-00097PDF "Ask the IRS" Project - Answering E-Mail From Taxpayers 6103.00-00
PMTA-2007-00096PDF Assessments Under Customer Service 6213.00-00
PMTA-2007-00093PDF Case Assistance for the Mexican Growers/Cattle Projects 865.00-00
PMTA-2007-00091PDF Disclosures by California State Tax Agencies 6103.04-00
PMTA-2007-00089PDF Disclosure of Conduit Borrower Tax Information During Tax - Exempt Bond Examination 144.00-00
PMTA-2007-00088PDF Disclosure of Taxapayer Identifying Data on Remote Answering Machine or Voice Mail 6103.05-00
PMTA-2007-00085PDF Form 8453, U.S. Indivial Tax Declaration for Electronic Filing 6103.00-00
PMTA-2007-00079PDF Group of Four post-meeting press release - disclosure issues 5 USC 552.00-00
PMTA-2007-00075PDF Applicability of Code Section 6109 TR-45-165-96 6109.00-00
PMTA-2007-00073PDF Credit Elect and Certain Bankruptcy Freeze Conditions 6402.00-00
PMTA-2007-00070PDF Foreign Earned Income Tax Credit 911.00-00
PMTA-2007-00068PDF Section 6038A(d)(1) penalty - Correction of Prior Advice 6038.00-00
PMTA-2007-00066PDF Legal Issues Associated with Contracting Out Collection Activities Under Treasury Postal and General Government Appropriations Act of 1996 - P.L. 104-52, 109 Stat. 468 6103.14-00
PMTA-2007-00065PDF Providing Income verification Services to Mortgage Lenders Pursuant to Taxpayer/Loan Application Consents 6103.03-00
PMTA-2007-00063PDF Statutory Authority For Disclosure of Industry Codes by Census Bureau to the Internal Revenue Service 9999.98-00
PMTA-2007-00062PDF Disclosure to Current Contractor of Information Provided by Former Contractor 6103.14.00
PMTA-2007-00061PDF Authority for Sending Tax Returns and Payments to Lockboxes 6091.00-00
PMTA-2007-00057PDF Application of Earned Income Tax Credit to Puerto Rico Residents 32.00-00
PMTA-2007-00056PDF Potential Project Involving Pilots Flying for Foreign Airlines 9114.01-21
PMTA-2007-00053PDF Form 872 Periods of Assessment for Income and Withholding Taxes 1441.00-00
PMTA-2007-00047PDF Disclosure of collection activities with respect to joint returns 6103.05-00
PMTA-2007-00043PDF Employee Sign-In/Sign-Out Logs and Locator Boards 5 USC 552.00-00
PMTA-2007-00040PDF Electronic Deposit of Income Tax Refunds 6402.00-00
PMTA-2007-00039PDF Request for Closing Agreement from Anonymous Hospital 6103.01-00
PMTA-2007-00037PDF Dynamic Digitized Signature Test (DigEST) Proposal 6061.00-00
PMTA-2007-00036PDF Treatment of Ostriches, Emus, and Rheas as Section 1231 Property 1231.00-00
PMTA-2007-00035PDF Follow-up Questions on Backup Withholding 3406.00-00
PMTA-2007-00033PDF Retroactive Refunds of State Income Tax 61.00-00
PMTA-2007-00031PDF Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00030PDF Form 2119, Sale of Your Home, and Instructions 263.00-00
PMTA-2007-00029PDF Dyed Diesel Fuel in Rental Highway Vehicles 6714.00-00
PMTA-2007-00028PDF Treatment of Royalty Payments from Foreign Sales 9114.01-12
PMTA-2007-00027PDF Oatman Decision Impact on Form 8379 Injured Spouse Claim, Processing for Residents of Community Property States 6402.00-00
PMTA-2007-00026PDF Task Force Report on Redesign of Form 990  
PMTA-2007-00025PDF Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00023PDF Article 17 of the U.S. - U.K. Income Tax Convention 9114.01-00
PMTA-2007-00020PDF Assistance Concerning the residency of a foreign national 9114.01-04
PMTA-2007-00018PDF Request for advice regarding Rev. Proc 94-69 6662.00-00
PMTA-2007-00017PDF Taxability of Gift of Shares of Stock by Foreign National 9114.01-13
PMTA-2007-00016PDF Taxability of Liquidating Distributions under IRC 1445(e) 1445.00-00
PMTA-2007-00015PDF Sale of U.S. property by foreign national 1034.00-00
PMTA-2007-00014PDF Batch Matching of Taxpayer Identification Numbers 3406.00-00
PMTA-2007-00013PDF Application of Reasonable Cause to Employers Using Third Party Processors 3504.00-00
PMTA-2007-00007PDF Royalty vs. Personal Service Income 9114.01-12
PMTA-2007-00005PDF PBGC and Tax Refund Offset 6103.12-00
PMTA-2007-00004PDF Disclosures by PBGC to Contractors 6103.12-00
PMTA-2007-00003PDF Pr Forma Letter Used in Obtaining Information from the Securities and Exchange Commission 6103.11-00
PMTA-2007-00001PDF Refunds of Employee FICA Tax 6402.00-00