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.

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-2007-01191 PDF Spanish translation for U.S. Department of Treasury on payments 9999.98-00
PMTA-2007-01190 PDF Decedent's returns 32.00-00
PMTA-2007-01189 PDF PCC payments and EFTPS payments 7502.00-00
PMTA-2007-01188 PDF Forms 8333 and 1040NR 9114.00-00
PMTA-2007-01187 PDF Health Care Tax Credit application to college student 35.00-00
PMTA-2007-01186 PDF Section 3705 of RRA 98 9999.98-00
PMTA-2007-01185 PDF Use of Form 1040NR 152.00-00
PMTA-2007-01152 PDF Treatment of Payments from United Nations Joint Pension Plan (related to PMTA 00881)+C878 9114.03-06
PMTA-2007-01148 PDF 990-T Tax Rates for 501(c)(9) Organizations 511.00-00
PMTA-2007-01147 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01123 PDF Fraud Technical Advisor's Role in Civil and Criminal Investigations 6663.00-00
PMTA-2007-01122 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-01079 PDF Clarification of Revenue Ruling 2000-6 3121.00-00
PMTA-2007-01030 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00954 PDF Application of Section 170(f)(12) To Exempt Organization 170.00-00
PMTA-2007-00953 PDF Juror Fees 63.00-00
PMTA-2007-00934 PDF Final Adverse Determination letter 9999.98-00
PMTA-2007-00927 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2007-00925 PDF Final Denial Letter 501.00-00
PMTA-2007-00918 PDF Advice regarding Section 6304(b)(4) and Answering Machine Messages 7602.00-00
PMTA-2007-00915 PDF Form 8453 Signature Requirement 6065.00-00
PMTA-2007-00888 PDF Final Denial Letter Review 501.00-00
PMTA-2007-00884 PDF Rejection of On-Line Returns 6065.00-00
PMTA-2007-00881 PDF Investment in Contract for UN Pension 72.00-00
PMTA-2007-00858 PDF Sharing ROTER and Quantity Measure Results at the Group Level 9999.98-00
PMTA-2007-00857 PDF FY 2006 - 1204 Independent Review Findings 9999.98-00
PMTA-2007-00853 PDF Application of Excise Taxes to Truck Parts 4051.00-00
PMTA-2007-00836 PDF Availability of the Correction Programs Under Rev. Proc. 2003-44 for Plan Failures Relating to Certain Abusive Tax Avoidance Transactions 6011.00-00
PMTA-2007-00834 PDF Disclosure Issues regarding ITIN Applications 6103.00-00
PMTA-2007-00832 PDF Joint Board Regulations and Conflict of Interest Issues Relating to Advisory Committee Members 9999.98-00
PMTA-2007-00831 PDF Hiring Practices - Lockbox Program 9999.98-00
PMTA-2007-00830 PDF Collection of Liability on Section 6015(f) Innocent Spouse Cases 6015.00-00
PMTA-2007-00829 PDF Obligating Funds by September 30th 7526.00-00
PMTA-2007-00827 PDF 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-2007-00825 PDF Time of Section 6320 Hearing Request - When Notices of Federal Tax Lien Are "Filed" 6320.00-00
6323.00-00
PMTA-2007-00823 PDF Request for Assistance on ruling requests under Rev. Proc. 2003-16 arising from death of IRA grantor or plan participant 401.00-00
PMTA-2007-00821 PDF Disclosure of tax return information by Tax Counseling for the Elderly Program Volunteers 6103.00-00
PMTA-2007-00820 PDF Joint Terrorism Task Force (JTTF) Polygraphs 9999.98-00
PMTA-2007-00819 PDF Rule 6(e) and Tweel Issues that May Arise in the Context of Joint Civil and Criminal Investigations 9999.98-00
PMTA-2007-00817 PDF 2006 Post-Booker Sentencing Update 9999.98-00
PMTA-2007-00816 PDF 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-2007-00812 PDF Federal Excise Taxes for the Sale of Butane 4081.00-00
PMTA-2007-00806 PDF E-File Marketing Issues 6107.00-00
PMTA-2007-00794 PDF Electronic Funds Transfer Payment System and Private Collection Agencies 6103.00-00
PMTA-2007-00793 PDF Failure to Pay Penalty 6651.00-00
PMTA-2007-00792 PDF Effect of KETRA Housing Exemption on Capital Loss Carryover Computations 151.00-00
PMTA-2007-00791 PDF The relationship between EITC, deficiency procedures, and notice of claim disallowance procedures 6211.00-00
PMTA-2007-00790 PDF Hawaii Public Accountants 6107.00-00
PMTA-2007-00789 PDF West Virginia Public Accountants 6107.00-00
PMTA-2007-00780 PDF Affect of Claim Disallowance Notices and Frozen Refunds on Criminal Cases 9999.98-00
PMTA-2007-00777 PDF Movement of Estimated Tax Payments 6402.00-00
PMTA-2007-00776 PDF Use of Records of Tax Enforcement Results in a Proposed Long Term Goal 9999.98-00
PMTA-2007-00775 PDF 18 USC Section 510 7608.00-00
PMTA-2007-00774 PDF Illegal "tax protester" designation 9999.98-00
PMTA-2007-00771 PDF OICs Processed at the end of year - IRS Guidance 7122.00-00
PMTA-2007-00765 PDF Validity of Extensions of Time to File and Imposition of Interest on Penalties 6662.00-00
PMTA-2007-00763 PDF Colorado Registered Accountants 9999.98-00
PMTA-2007-00759 PDF Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00754 PDF Captive insurance 832.00-00
PMTA-2007-00753 PDF Captive insurance 832.00-00
PMTA-2007-00745 PDF Private Collection Agencies Authority to Monitor Installment Agreements with Terms Beyond 60 months 6306.00-00
PMTA-2007-00744 PDF Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00743 PDF Failure to File Penalty on Subsequent Assessments 9999.98-00
PMTA-2007-00740 PDF Contacts with Taxpayers who are Represented 7521.00-00
PMTA-2007-00738 PDF Disclosure Concerns in Response to Snider et al. v. United States 6103.00-00
PMTA-2007-00734 PDF Request for Recovery of rebate overpayment 148.00-00
PMTA-2007-00732 PDF Warrantless Fuel Inspection on Private Property 4083.00-00
PMTA-2007-00729 PDF Status of Taxpayer as Importer for Excise Tax Purposes 4161.00-00
PMTA-2007-00727 PDF Refusal to Rule Letters 7428.00-00
PMTA-2007-00723 PDF Use of Returns and Return Information in Money Laundering Investigations 6103.00-00
PMTA-2007-00722 PDF Penalties for Invalid TINs on Schedules K-1 6722.00-00
PMTA-2007-00721 PDF Section 7526 and Eligibility for Organizations in Guam 7526.00-00
PMTA-2007-00718 PDF Sharing Outcome Neutral Production Statistics 9999.98-00
PMTA-2007-00717 PDF Technical Assistance Request 831.00-00
PMTA-2007-00716 PDF ETA Request for Advice - Denial of Application or Suspension of IRS e-file Providers for Criminal Activity Prior to Conviction 9999.98-00
PMTA-2007-00714 PDF GATT Interest 6700.00-00
PMTA-2007-00712 PDF Request for Assistance (Valuation of 401(k) account balances in an Offer in Compromise) 401.00-00
PMTA-2007-00710 PDF EITC FocusGroups 9999.98-00
PMTA-2007-00707 PDF Request for Advisory Opinion - Use of Number of Convitions and Conviction Rate for Budgetary and Planning Purposes 9999.98-00
PMTA-2007-00706 PDF Expansion of Credit Card Program for Payment of Taxes 6311.00-00
PMTA-2007-00705 PDF Use of funds retained under IRC Section 6306(c)(2) 6306.00-00
PMTA-2007-00702 PDF CDP Consideration of Terminated Offers in Compromise 7122.00-00
PMTA-2007-00701 PDF Issues in Section 412(e) requests - Multiemployer Plans 412.00-00
PMTA-2007-00700 PDF Review of Collecting Process, General Handbook Locating Taxpayer IRM 5.1.18 9999.98-00
PMTA-2007-00699 PDF Summary of the Supreme Court's recent decision in Fanfan and Booker 9999.98-00
PMTA-2007-00697 PDF Request for Advisory Opinion - Applicability of RRA Section 1204 and Regulation 801 to the Collection quality Measurement System Program 9999.98-00
PMTA-2007-00695 PDF Third Party Designee Check Box 6103.00-00
PMTA-2007-00693 PDF Career Path for Local Taxpayer Advocates 7803.00-00
PMTA-2007-00691 PDF "I" CAF Indicator 9999.98-00
PMTA-2007-00690 PDF Eligibility of State Employe to be an Enrolled Agent 9999.98-00
PMTA-2007-00689 PDF Collection Field Function Memorandum Section 1204 Review 9999.98-00
PMTA-2007-00687 PDF Effect of the Law Enforcement Officer Safety Act of 2004 9999.98-00
PMTA-2007-00686 PDF Reporting Cancellation of Debt Income 6050P.00-00
PMTA-2007-00684 PDF Section 6311 and Disclosure of Installment Agreement Payments to Credit Card Companies 6311.00-00
PMTA-2007-00682 PDF Whole Dollar Reporting 6102.00-00
PMTA-2007-00679 PDF United States v. Tweel 9999.98-00
PMTA-2007-00678 PDF Timely Release of Filed Notice of Federal Tax Lien - Remittance by Personal Check 6325.00-00
PMTA-2007-00677 PDF Signature Alternative for Electronic Filing of Corporate Extension Applications 6061.00-00
PMTA-2007-00675 PDF RIS Proposal - Application of Failure to Pay Penalty While Installment Agreement in Effect 6651.00-00
PMTA-2007-00674 PDF 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-2007-00673 PDF IRM Update of Section 6020(b) and the Collection Statute Expiration Date 6020.00-00
PMTA-2007-00658 PDF Extension to File Tax Return 6081.00-00
PMTA-2007-00657 PDF Mobile Machinery Exception to Definition of Highway Vehicle 4041.00-00
PMTA-2007-00655 PDF IRC § 7605(b) and ASFRs 7605.00-00
PMTA-2007-00654 PDF Illinois CPA 9999.98-00
PMTA-2007-00653 PDF Third Party Contacts by Fraud Detection Centers in the Tenth Circuit and Where Summons are Requested 7609.00-00
PMTA-2007-00652 PDF Notice 2004-01, Alternative Methods of Signing for Income Tax Return Preparers 6061.00-00
PMTA-2007-00651 PDF Authority under IRC to canvass tax preparers 7601.00-00
7602.00-00
6107.00-00
PMTA-2007-00650 PDF Groh v. Ramirez - Supreme Court Holds Flawed Search Warrant Invalid 9999.98-00
PMTA-2007-00642 PDF Employee Suggestion for Form 433-A 9999.98-00
PMTA-2007-00638 PDF Scholarship and Fellowship Grants 117.00-00
PMTA-2007-00635 PDF Information Reporting for Payments to Section 530 Workers 530.00-00
PMTA-2007-00632 PDF Application of the Failure to Deposit Penalty Under IRC Section 6656 6656.00-00
PMTA-2007-00624 PDF New Orleans Legal Assistance Merger 7526.00-00
PMTA-2007-00623 PDF Relevant conduct Computations 9999.98-00
PMTA-2007-00622 PDF Bankruptcy Document Retention 5 USC 552a
PMTA-2007-00618 PDF Tax Counseling for the Elderly (TCE) Award Ranking Criteria 7526.00-00
PMTA-2007-00617 PDF New Electronic Tax Payment Initiatives 6311.00-00
PMTA-2007-00616 PDF LITC Program Review Panel: Conflict of Interest 7526.00-00
PMTA-2007-00614 PDF Request for Advice - Privacy Issues Related to On-Line Filing Enhancements 5USC 552a
PMTA-2007-00610 PDF Jurisdictional Limitation Restricts IRS Forfeiture of SUA Proceeds under 18 USC Section 981(a)(1)(C) 9999.98-00
PMTA-2007-00604 PDF Horse's Tax Service 7206.00-00
PMTA-2007-00599 PDF Revised Form 3949 7602.00-00
PMTA-2007-00598 PDF Travel Claim Belatedly Discovered Not Taxable 6413.00-00
PMTA-2007-00597 PDF Review of 2004 LITC Pub. 3319 / Certifications of Compliance with Tax Obligations / Paperwork Reduction Act Issues 9999.98-00
PMTA-2007-00595 PDF Tax Compliance for LITC Grantees and Key Personnel 6103.00-00
PMTA-2007-00594 PDF Giglio/Henthorn Advice 9999.98-00
PMTA-2007-00592 PDF Filing Forms 1099 for Tax Amnesty Program 6041.00-00
PMTA-2007-00591 PDF Employee Emergency Relief Funds and IRC 102(c) 102.00-00
PMTA-2007-00589 PDF Preparer/ERO Electronic Signature Issues 6061.00-00
PMTA-2007-00583 PDF Exceptions from Unrelated Business Income Tax 514.10-00
PMTA-2007-00582 PDF Payment of Interest on Limited Payability Refunds 6621.00-00
PMTA-2007-00581 PDF Notification Requirements for Extensions of Time to File 6081.00-00
PMTA-2007-00580 PDF Low Income Tax Clinic Grants Matched with Legal Services Corporation Funding 7526.00-00
PMTA-2007-00579 PDF Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 7526.00-00
PMTA-2007-00578 PDF Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00577 PDF 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-2007-00576 PDF Application of Executive Order 13166 to Requirement for Translated Documents From Applicant for Individual Taxpayer Identification Number 9999.98-00
PMTA-2007-00575 PDF Low-Income Tax Clinic (LITC) Questionable Award and Alleged Misappropriation of Funds 501.00-00
PMTA-2007-00573 PDF Revised Draft Deposit Policy 7809.00-00
PMTA-2007-00566 PDF Authority for the National Taxpayer Advocate to File Amicus Briefs with the Courts of the United States 7452.00-00
PMTA-2007-00564 PDF Computation of Interest re: a VEBA Trust 501.00-00
419.00-00
PMTA-2007-00563 PDF Refunds of Section 1446 Tax 1446.00-00
6501.00-00
PMTA-2007-00562 PDF Facilities and Administration (Indirect Costs), Allowable Expenses, Matching Costs, and Low-Income Tax Clinics (SPEC) 9999.98-00
PMTA-2007-00560 PDF Low-Income Tax Clinic Late Application Submissions (SPEC) 7526.00-00
PMTA-2007-00559 PDF Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00556 PDF Low-Income Tax Clinic Grants Matched with Indian Tribal Organizations Grant Funding (SPEC) 9999.98-00
PMTA-2007-00555 PDF Proposal for PIN as Signature on Applications for e-Services, e-File, and PTIN 6061.00-00
PMTA-2007-00554 PDF Use of Data From the Federal Parent Locator Service 32.00-00
PMTA-2007-00553 PDF Tax-Exempt Applicants - Other Than Section 501(c)(3) 9999.98-00
PMTA-2007-00552 PDF Low Income Taxpayer Clinics: Ancillary Return Preparation 9999.98-00
PMTA-2007-00550 PDF Prompt Deposit of Remittances 7809.00-00
PMTA-2007-00547 PDF Frivolous Filer Taxpayer Advocate Service/Appeals Determination 6330.00-00
PMTA-2007-00545 PDF Advertising Fugitive Awards 7623.00-00
PMTA-2007-00543 PDF Low-Income Tax Clinic Grants Matched with Legal Services Corporation Funding 9999.98-00
PMTA-2007-00542 PDF Section 1204 Review of DRIPS (Driver of Resource Improvement Program) Guidances 9999.98-00
PMTA-2007-00541 PDF Question Regarding Form 8453-F and Direct Debits 9999.98-00
PMTA-2007-00539 PDF 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-2007-00538 PDF Systemic Levies ACS 6330.00-00
PMTA-2007-00537 PDF IRS Acceptance of FAX Signature 6061.00-00
PMTA-2007-00536 PDF Charging Alternatives for Electonically Filed Returns Where Form 8453 is Not Available To Prove Signature 7206.00-00
PMTA-2007-00533 PDF Investigating IRC § 6050I and 31 USC § 5331 Violations Under Section 365 of the Patriot Act 6050I.00-00
PMTA-2007-00532 PDF Ex Parte Communications with Appeals 7803.00-00
PMTA-2007-00531 PDF Re-obligation of De-obligated Low-Income Tax Clinic Grant Funds 7526.00-00
PMTA-2007-00529 PDF 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-2007-00528 PDF Low-Income Tax Clinics' Reimbursable Expenses, Community Tax Aid, Inc. Inquiry 7526.00-00
PMTA-2007-00524 PDF Credit Card Delinquencies 9999.98-00
PMTA-2007-00523 PDF 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-2007-00522 PDF Clarification of Terminology Used in 26 CFR Part 801 Section 6(b) 9999.98-00
PMTA-2007-00521 PDF Tax-Exempt Applicants - Section 501(c)(4) 7526.00-00
PMTA-2007-00513 PDF IRC § 6631 Interest Notice Requirements 6213.00-00
PMTA-2007-00511 PDF 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-2007-00510 PDF Faxed Signatures for CAWR & FUTA 6065.00-00
PMTA-2007-00506 PDF State Income Tax Levy Program (SITLP) and Community Property Sales 6321.00-00
PMTA-2007-00504 PDF Abatement of the Frivolous Income Tax Return Penalty 6702.00-00
PMTA-2007-00499 PDF Clarification of FUTA Legislations 3301.00-00
PMTA-2007-00495 PDF Solicited and Unsolicited Referrals of Low-Income Pro Se Taxpayers to Low-Income Tax Clinics 7526.00-00
PMTA-2007-00485 PDF Appeals Settlement Guidelines: Construction/Real Estate Industry -- Retainage Payable 461.00-00
PMTA-2007-00484 PDF Application of IRC Section 6081 6081.00-00
PMTA-2007-00480 PDF Request for Electronic Signature and Authentication Methods for Transcript Delivery System and Disclosure Authorization 6103.00-00
PMTA-2007-00462 PDF Waivers for § 6015(f) Cases 6015.00-00
PMTA-2007-00458 PDF Questions on IRC Section 6651 6651.00-00
PMTA-2007-00457 PDF Section 6651(f) 6651.00-00
PMTA-2007-00455 PDF Review of IRM 3.17.79.16.19 6532.00-00
PMTA-2007-00451 PDF 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-2007-00450 PDF FinCEN's Change to its Networking Disclosure Policy and CI's Use of FinCEN's SAR Database 6103.00-00
PMTA-2007-00449 PDF Use of Return Information to Locate Fugitives 6103.00-00
PMTA-2007-00437 PDF Cellular Telephone Expense Reimbursement 280F.00-00
PMTA-2007-00436 PDF Referral Path of Violations of IRC § 6050I Involving Forms 8300 7203.00-00
PMTA-2007-00435 PDF Internal Revenue Accounting Control (IRAC) and Individual Master File (IMF) Duplication 6301.00-00
PMTA-2007-00431 PDF Section 280A(c)(6) 280A.00-00
PMTA-2007-00430 PDF Fuel Sample - Chain of Custody Documents 4081.00-00
PMTA-2007-00429 PDF Suspension of the Statutes of Limitations Under Section 7811(d) 7811.00-00
PMTA-2007-00426 PDF Privacy Act and Unauthorized Disclosure Considerations of Placing Form 5500 Information on the IRS' Web Site 6103.00-00
PMTA-2007-00424 PDF Managerial Approval for Penalty Assessments 6751.00-00
PMTA-2007-00423 PDF Collection Due Process Issues Related to Estate and Gift Tax Collection 6324.00-00
PMTA-2007-00421 PDF RRA 98 Sections 3306, 3308, 3506 6631.00-00
PMTA-2007-00418 PDF Legal Authority of the Taxpayer Advocate - Historical Development 7811.00-00
PMTA-2007-00417 PDF 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-2007-00416 PDF GATT Credit Interest Computations 6402.00-00
6413.00-00
PMTA-2007-00415 PDF Rescission of Section 6015 Final Determination Letters 6015.00-00
PMTA-2007-00410 PDF United States Department of Agriculture (USDA) Farmers' Settlement Claims 6513.00-00
6511.00-00
PMTA-2007-00407 PDF Disclaimer of Property Received Under a Will 2518.00-00
PMTA-2007-00406 PDF Interest Abatement for IRS Audit Delays 6404.00-00
PMTA-2007-00405 PDF Charging for Exempt Organization Return Compact Disks 6103.16-00
PMTA-2007-00404 PDF Authority to sign Notices of Deficiency and Form 872 6212.00-00
PMTA-2007-00403 PDF Timeliness of Refund Claim 6511.00-00
PMTA-2007-00402 PDF Paid Preparer Issues - Internet Returns 7701.00-00
PMTA-2007-00401 PDF Qualifications for exempt status 501.00-00
PMTA-2007-00399 PDF Tip Validation 7605.00-00
PMTA-2007-00396 PDF Volunteer Income Tax Agreement (VITA) Agreements 9999.98-00
PMTA-2007-00394 PDF Review of Proposed P-5-133 Policy Changes 9999.98-00
PMTA-2007-00393 PDF Feedback from Practitioners about Requirement to Sign Returns 6695.00-00
PMTA-2007-00392 PDF Setting Area and Territory Goals in Compliance with RRA 98, Section 1204 and 26 CFR 801 9999.98-00
PMTA-2007-00389 PDF Photocopied Signatures on Amended Returns 6061.00-00
6065.00-00
PMTA-2007-00387 PDF Overpayment Interest on Refunds Due to Taxpayer 6611.00-00
PMTA-2007-00384 PDF Purchase of Property Sold at IRS Tax Sale 6331.00-00
PMTA-2007-00382 PDF Application of Surplus Levy Proceeds to Unlevied Periods 6330.00-00
PMTA-2007-00379 PDF Financial Audits and Reports Required By 26 USC §§ 7608 (c)(4)(A) and (B) 7608.00-00
PMTA-2007-00378 PDF Review of Appeals Manual for Compliance with Section 1204 of RRA 98 and 26 CFR 801 9999.98-00
PMTA-2007-00376 PDF Filing Requirement Imposed by IRC § 6012(c) 6012.00-00
PMTA-2007-00375 PDF Modification of CSP Agreement 7436.00-00
PMTA-2007-00373 PDF Abatement of Tax Balances in Audit Reconsideration Cases 6203.00-00
6404.00-00
PMTA-2007-00371 PDF Abatements under § 6015 6015.00-00
PMTA-2007-00370 PDF Solicitation of Returns Issue Raised by Letter 3164(c) 7602.00-00
PMTA-2007-00369 PDF Advice on Third Party Contacts 7602.00-00
PMTA-2007-00368 PDF Application of Section 7602(c) to Questionable Refund Detection Teams 7602.00-00
PMTA-2007-00366 PDF FreeTaxPrep.com, Inc. Proposal 9999.98-00
PMTA-2007-00365 PDF Form 911 and Third Party Contacts 7602.00-00
PMTA-2007-00364 PDF Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00363 PDF Liability for Trust Fund Recovery Penalty 6672.00-00
PMTA-2007-00362 PDF Request for Information Services - Request number TCP-9-0272 (Duplicate) 6404.00-00
PMTA-2007-00361 PDF Request for Information Services - Request number TCP-9-0272 6404.00-00
PMTA-2007-00360 PDF EFTPS--Adjustment Feature for Bulk Filers 6302.00-00
PMTA-2007-00359 PDF Use of Math Error Procedure to Disallow Claims Involving Deceased Individuals 6213.00-00
PMTA-2007-00358 PDF Reversal of Offset in Innocent Spouse Cases 6015.00-00
PMTA-2007-00355 PDF Validity of Tax Assessments 6502.00-00
PMTA-2007-00354 PDF Application of the one claim rule 6420.00-00
PMTA-2007-00353 PDF Use of Records of Tax Enforcement Results in Self-Appraisals 9999.98-00
PMTA-2007-00352 PDF Sharing of Client Lists and Other Pertinent Information in Abusive Trust Investigations 9999.98-00
PMTA-2007-00347 PDF Significant Hardship under IRC Section 7811(a) 7811.00-00
PMTA-2007-00346 PDF Stamped Signature on Notice of Deficiency 6212.00-00
PMTA-2007-00344 PDF USPS Delivery Confirmation 7502.00-00
PMTA-2007-00343 PDF Rescinding a Seizure 6335.00-00
PMTA-2007-00339 PDF Fraudulent Trust Article 9999.98-00
PMTA-2007-00337 PDF Abusive Trust Teleconferences 6103.08-04
PMTA-2007-00333 PDF Section 1204: Fair and Equitable Treatment of Taxpayers 9999.98-00
PMTA-2007-00332 PDF Use of Pseudonyms on IRS Identification Cards 9999.98-00
PMTA-2007-00330 PDF Information Agreement 9999.98-00
PMTA-2007-00329 PDF Low Income Taxpayer Clinics 9999.98-00
PMTA-2007-00328 PDF Proposed Information Agreements; Illinois District 9999.98-00
PMTA-2007-00327 PDF Review of Collection Quality Measurement Systems 9999.98-00
PMTA-2007-00325 PDF Request for Opinion on Collection Quality Measurement System 9999.98-00
PMTA-2007-00324 PDF Privatization of Special Enrollment Examination 9999.98-00
PMTA-2007-00315 PDF Use of a Summons to Obtain Account Information From an Internet Service Provider 7602.00-00
PMTA-2007-00309 PDF 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-2007-00308 PDF 1998 Sentencing Guideline Amendments 9999.98-00
PMTA-2007-00307 PDF Forfeiture Notice Requirements When Owner is Incarcerated 7325.00-00
PMTA-2007-00300 PDF Final Regulation - § 301.6867-1, Presumptions Where Owner of Large Amount of Cash is not Identified 6867.00-00
PMTA-2007-00296 PDF Offsets after Filing of Innocent Spouse Claims 6015.00-00
PMTA-2007-00294 PDF Termination of Installment Agreements Following Failure to File Returns 6651.00-00
PMTA-2007-00292 PDF Abatement of Interest 6404.00-00
PMTA-2007-00291 PDF Counsel Assistance with Activities Reports 8023.00-00
PMTA-2007-00290 PDF Letter from Deputy Director Revenue London, England 9114.00-00
PMTA-2007-00288 PDF Processing Returned Refund Checks 6404.00-00
PMTA-2007-00286 PDF Innocent Spouse Memorandum 1999-4: Credit Date for Refund Offsets Under Section 6015 6015.00-00
PMTA-2007-00285 PDF Abatement of Interest 6404.04.01
PMTA-2007-00284 PDF RRA 3306 & 3308 - Notice Penalties Under 6751 and 6631 6751.00-00
6631.00-00
PMTA-2007-00283 PDF Abating Small Dollar Amounts - ANMF Cleanup 6404.00-00
PMTA-2007-00281 PDF Treatment of Rollover 72.00-00
PMTA-2007-00279 PDF Effect of RRA 98 on Interest and Penalty Notices 6631.00-00
PMTA-2007-00278 PDF Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00277 PDF Foregiveness of Debt by Veteran's Administration 6201.00-00
6511.00-00
PMTA-2007-00276 PDF Limitation on Credit or Refund 6511.00-00
PMTA-2007-00275 PDF Failure to Roll-over IRA Timely 402.00-00
PMTA-2007-00274 PDF RRA Section 3417 Interpretations 9114.01-26
PMTA-2007-00273 PDF Appeal Rights Under § 6695(g) 6695.00-00
PMTA-2007-00272 PDF Business Master File (BMF) Forms - Transaction of Dollars-Only Amounts 6102.00-00
PMTA-2007-00269 PDF Appeals Arbitration Procedure 7123.00-00
PMTA-2007-00267 PDF Tax Treaty Secrecy and NARA 6103.00-00
PMTA-2007-00265 PDF Processing Returned Refund Checks 6404.00-00
PMTA-2007-00264 PDF Penalty for Early IRA Distribution 72.00-00
PMTA-2007-00262 PDF Annual Notice of Tax Deliquency under IRC Section 7524 - Non-master File Accounts 7524.00-00
PMTA-2007-00260 PDF Collection of Unpaid Employee Portion of FICA Tax 3102.00-00
PMTA-2007-00258 PDF Alternative Minimum Tax Foreign Tax Credit Computation 59.00-00
PMTA-2007-00257 PDF Request for Clarification of Previous Guidance WTA-N-108252-97, Memo dated 7/7/97 6621.00-00
PMTA-2007-00256 PDF Electronically Transmitted EIC Returns 32.00-0
PMTA-2007-00255 PDF Equitable Relief 7122.00-00
PMTA-2007-00253 PDF Reduction of Failure to Pay Penalty During Installment Agreement 6651.00-00
PMTA-2007-00252 PDF Counsel Review of Lien/Levy and Offer in Compromise Review Procedures 6320.00-00
PMTA-2007-00251 PDF Credit Card Convenience Fees 212.00-00
PMTA-2007-00249 PDF Section 6404(h) Abatement of Interest on Tax Not Shown on the Return 6404.00-00
PMTA-2007-00248 PDF Tip Validation Inspection 7605.00-00
PMTA-2007-00247 PDF Need for Fiduciary to be Among Certain Practice Groups 9999.98-00
PMTA-2007-00246 PDF Authority of Taxpayer Assistance Orders Over Appeals 7811.00-00
PMTA-2007-00245 PDF Tax Treatment of Insurance Premium Deposits 832.00-00
PMTA-2007-00244 PDF Overpayment Interest Rate for S Corporations 6621.00-00
PMTA-2007-00243 PDF Section 6662(c) Penalties and EIC 6662.00-00
PMTA-2007-00237 PDF Generation of Notices for Small Dollar Amounts 6404.00-00
PMTA-2007-00234 PDF Abatement of Trust Fund Recovery Penalty 6402.00-00
PMTA-2007-00233 PDF D.C. Income Tax Withholding 162.00-00
PMTA-2007-00232 PDF Registration of Heavy Vehicle Manufacturers and Retailers 4052.00-00
PMTA-2007-00231 PDF Request for Opinion - CIAT Membership of Puerto Rico 9114.13-04
PMTA-2007-00230 PDF Request for Technical Assistance on the Frivolous Return Penalty 6702.00-00
PMTA-2007-00229 PDF Prepaid Telephone Cards; Application of the Communication Excise Tax Prior to November 1, 1997 4291.00-00
PMTA-2007-00227 PDF U.S. Harbor Maintenance Tax and Tax Treaties 4461.00-00
PMTA-2007-00226 PDF Service's Authority to Examine Noncompliance Issues Under § 42 42.00-00
PMTA-2007-00225 PDF Section 3467 of the IRS Restructuring and Reform Act (RRA) of 1998 3467.00-00
PMTA-2007-00224 PDF Application of Section 7502 to Refunds Claimed on Original Delinquent Returns 7502.00-00
PMTA-2007-00222 PDF Deductions for Repayments 62.00-00
PMTA-2007-00220 PDF Clarification of Common Paymaster and Agent Rules 3121.00-00
PMTA-2007-00219 PDF Undeliverable Refunds on Internet 6103.00-00
PMTA-2007-00218 PDF Reimbursed Travel Expenses of Employee 274.00-00
PMTA-2007-00217 PDF Indirect Reimbursement of Nonqualified Moving Expenses 162.00-00
PMTA-2007-00216 PDF Form 940 Questions 6011.00-00
PMTA-2007-00215 PDF Standard Deduction and Personal Exemptions 63.00-00
PMTA-2007-00214 PDF Processing Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return 6081.00-00
PMTA-2007-00211 PDF IRC § 7436 Procedure for Use in Employment Tax Adjustment Program Cases 7436.00-00
PMTA-2007-00210 PDF Treatment of Advance Earned Income Credit Payments by Household Employers 3507.00-00
PMTA-2007-00209 PDF PBGC Disclosure of Return Information to Contractors 6103.14-00
PMTA-2007-00208 PDF Information Returns for Timber Purchases 6041.00-00
PMTA-2007-00207 PDF Summary Record of Assessment 6203.00-00
PMTA-2007-00205 PDF Assertion of the Negligence Penalty under Section 6662(b)(1) on Underpayment of Excise Taxes 6662.00-00
PMTA-2007-00203 PDF Earned Income Credit - Sections 32(c)(1)(C) and 32(c)(3)(B)(iii) 32.00-00
PMTA-2007-00202 PDF Tax Treatment of Employer-Provided Health Care 106.00-00
PMTA-2007-00201 PDF Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00200 PDF Treatment of Appeals Settlement Guidelines Under the FOIA 5 USC 552
PMTA-2007-00199 PDF Deductibility of Personal Property Tax by Lessee 164.00-00
PMTA-2007-00197 PDF Statute of Limitations for Assessable Penalties 6715.00-00
PMTA-2007-00196 PDF Clarification of Common Paymaster and Agent Rules 3121.00-00
3306.00-00
PMTA-2007-00195 PDF Nonrebate Erroneous Refunds -- Additional Issues 7405.00-00
PMTA-2007-00194 PDF Foreign Agency PLR Request 892.00-00
PMTA-2007-00193 PDF Requirements for Membership in CIAT 9114.00-00
PMTA-2007-00192 PDF Request for Technical Assistance on Sections 25A and 221 221.00-00
PMTA-2007-00191 PDF Definition of "held for use..other than a nontaxable use" as that term is used in § 6715 (a) (2) 6715.00-00
PMTA-2007-00190 PDF Recent Sale of Property 6335.00-00
PMTA-2007-00189 PDF Penalty Calculations under § 6715 6715.00-00
PMTA-2007-00188 PDF Modified Adjusted Gross Income Limit Application to Carryforward of D.C. First-Time Homebuyer Credit 1400.00-00
PMTA-2007-00187 PDF Effect of the 21-Day Interest-Free Period on Filing of the Notice of Federal Tax Lien 6601.00-00
PMTA-2007-00186 PDF Request for Opinion - Strategy to improve compliance with Self-Employment Tax Requirements 6611.00-00
PMTA-2007-00185 PDF Application of IRC § 6205 on Audits/Reviews by Federal Agencies in Enforcing Certain Federal Labor Laws 6205.00-00
PMTA-2007-00183 PDF Use of Form 8821 for Montana Joint Form 941 Test 6103.03-00
PMTA-2007-00181 PDF FOIA Requests on Mark-to-Market Valuation Software 5 USC 552
PMTA-2007-00178 PDF Request for Technical Advice 6404.00-00
PMTA-2007-00177 PDF Withholding when Retirement Accounts are Levied 3405.00-00
PMTA-2007-00173 PDF Singapore Central Provident Fund 911.00-00
PMTA-2007-00172 PDF 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-2007-00171 PDF Employment Tax Status of Disabled Workers 9999.98-00
PMTA-2007-00170 PDF Authority to Deny Employer Identification Numbers 6109.00-00
PMTA-2007-00169 PDF Inspection of Books and Records for a Tip Validation 7602.00-00
PMTA-2007-00168 PDF Clarification of Opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00167 PDF Alternative Minimum Tax and Environmental Tax 56.00-00
PMTA-2007-00164 PDF Calculation of Interest Expense Under § 1.882-5 882.07-00
PMTA-2007-00163 PDF Disclosure of Form 990 When Exempt Status Not Established 6033.00-00
PMTA-2007-00158 PDF Foreign Partnership losses 874.00-00
PMTA-2007-00154 PDF Request for Assistance 6402.00-00
PMTA-2007-00153 PDF Child Support Enforcement Agency for Section 6103 Purposes 6103.12-06
PMTA-2007-00152 PDF Proposal for a Withholding and Return Filing Agreement 7121.00-00
PMTA-2007-00150 PDF Personal Identification Number (PIN) Signature for BMF (Form 941) On-Line Filing 6061.00-00
PMTA-2007-00147 PDF Congressional Inquiry: Title III of the National Prohibition Act 9999.98-00
PMTA-2007-00144 PDF Generation of Notices for Small Dollar Amounts 6654.00-00
PMTA-2007-00142 PDF Update of IRM (35)264 6103.05-00
PMTA-2007-00140 PDF Section 117 of the Treasury Department Appropriations Act of 1997 (TAA97) Pub. L. No. 104-208, 110 Stat. 3009 (1996) 9999.98-00
PMTA-2007-00139 PDF Request for opinion Re: IRC 6611(e)(1) and (2) 6611.00-00
PMTA-2007-00138 PDF 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-2007-00137 PDF Tax Treatment of Wages Earned in United States by Foreign Employee 3100.00-00
PMTA-2007-00136 PDF Electronic Disclosure Authorization System 6103.03-00
PMTA-2007-00133 PDF Commensurate with income standard under section 482 of the Internal Revenue Code 482.00-00
PMTA-2007-00132 PDF Lien and Levy Provisions of Taxpayer Bill of Rights 2 6323.00-00
PMTA-2007-00131 PDF 15th Annual International Tax Conference - Requirements of Treas. Reg. § 1.874-1 and 1.882-4 874.00-00
PMTA-2007-00127 PDF Interest on Overpayment 6611.00-00
PMTA-2007-00125 PDF Section 1615, Small Business Job Protection Act of 1996 151.00-00
PMTA-2007-00124 PDF Notifying Suspendend Electronic Filers 6103.00-00
PMTA-2007-00121 PDF Section 842(b), MECNII 842.00-00
PMTA-2007-00116 PDF EFTPS Bulk Filer Agreeement 6302.00-00
PMTA-2007-00114 PDF Singapore Post Request for General Technical Opinion 402.00-00
PMTA-2007-00113 PDF Singapore Central Provident Fund 911.00-00
PMTA-2007-00112 PDF ADP, Inc.'s Request for Review of Authorizations 6103.03-00
PMTA-2007-00111 PDF Application for Taxpayer Assistance Order Form (911) Via Internet 6103.03-00
PMTA-2007-00110 PDF Money Tree, Inc. 6402.00-00
PMTA-2007-00109 PDF Signature for the Electronic Consent to Disclosure 6103.04-00
PMTA-2007-00108 PDF Form W-7 Processing in Mexico City 6103.00-00
PMTA-2007-00107 PDF Response to Field Questions Re: Taxpayer Feedback From 10004 5 USC 552
PMTA-2007-00104 PDF Direct Deposit of Tax Refunds 6402.00-00
PMTA-2007-00103 PDF Request for Information Services (RIS) - Voice Signature Option for the On-Line Filing (OLF) Program 6103.03-00
PMTA-2007-00101 PDF Salary Offset Waiver Request 6151.00-00
PMTA-2007-00097 PDF "Ask the IRS" Project - Answering E-Mail From Taxpayers 6103.00-00
PMTA-2007-00096 PDF Assessments Under Customer Service 6213.00-00
PMTA-2007-00093 PDF Case Assistance for the Mexican Growers/Cattle Projects 865.00-00
PMTA-2007-00091 PDF Disclosures by California State Tax Agencies 6103.04-00
PMTA-2007-00089 PDF Disclosure of Conduit Borrower Tax Information During Tax - Exempt Bond Examination 144.00-00
6103.08-04
PMTA-2007-00088 PDF Disclosure of Taxapayer Identifying Data on Remote Answering Machine or Voice Mail 6103.05-00
PMTA-2007-00085 PDF Form 8453, U.S. Indivial Tax Declaration for Electronic Filing 6103.00-00
PMTA-2007-00079 PDF Group of Four post-meeting press release - disclosure issues 5 USC 552.00-00
PMTA-2007-00075 PDF Applicability of Code Section 6109 TR-45-165-96 6109.00-00
PMTA-2007-00073 PDF Credit Elect and Certain Bankruptcy Freeze Conditions 6402.00-00
6513.00-00
PMTA-2007-00070 PDF Foreign Earned Income Tax Credit 911.00-00
PMTA-2007-00068 PDF Section 6038A(d)(1) penalty - Correction of Prior Advice 6038.00-00
PMTA-2007-00066 PDF 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-2007-00065 PDF Providing Income verification Services to Mortgage Lenders Pursuant to Taxpayer/Loan Application Consents 6103.03-00
PMTA-2007-00063 PDF Statutory Authority For Disclosure of Industry Codes by Census Bureau to the Internal Revenue Service 9999.98-00
PMTA-2007-00062 PDF Disclosure to Current Contractor of Information Provided by Former Contractor 6103.14.00
PMTA-2007-00061 PDF Authority for Sending Tax Returns and Payments to Lockboxes 6091.00-00
PMTA-2007-00057 PDF Application of Earned Income Tax Credit to Puerto Rico Residents 32.00-00
PMTA-2007-00056 PDF Potential Project Involving Pilots Flying for Foreign Airlines 9114.01-21
PMTA-2007-00053 PDF Form 872 Periods of Assessment for Income and Withholding Taxes 1441.00-00
PMTA-2007-00047 PDF Disclosure of collection activities with respect to joint returns 6103.05-00
PMTA-2007-00043 PDF Employee Sign-In/Sign-Out Logs and Locator Boards 5 USC 552.00-00
PMTA-2007-00040 PDF Electronic Deposit of Income Tax Refunds 6402.00-00
PMTA-2007-00039 PDF Request for Closing Agreement from Anonymous Hospital 6103.01-00
PMTA-2007-00037 PDF Dynamic Digitized Signature Test (DigEST) Proposal 6061.00-00
PMTA-2007-00036 PDF Treatment of Ostriches, Emus, and Rheas as Section 1231 Property 1231.00-00
PMTA-2007-00035 PDF Follow-up Questions on Backup Withholding 3406.00-00
PMTA-2007-00033 PDF Retroactive Refunds of State Income Tax 61.00-00
PMTA-2007-00031 PDF Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00030 PDF Form 2119, Sale of Your Home, and Instructions 263.00-00
PMTA-2007-00029 PDF Dyed Diesel Fuel in Rental Highway Vehicles 6714.00-00
PMTA-2007-00028 PDF Treatment of Royalty Payments from Foreign Sales 9114.01-12
PMTA-2007-00027 PDF Oatman Decision Impact on Form 8379 Injured Spouse Claim, Processing for Residents of Community Property States 6402.00-00
PMTA-2007-00026 PDF Task Force Report on Redesign of Form 990  
PMTA-2007-00025 PDF Energy Policy Act of 1992 - Taxability of Travel Reimbursements for Indefinite Travel Assignments 162.00-00
PMTA-2007-00023 PDF Article 17 of the U.S. - U.K. Income Tax Convention 9114.01-00
PMTA-2007-00020 PDF Assistance Concerning the residency of a foreign national 9114.01-04
PMTA-2007-00018 PDF Request for advice regarding Rev. Proc 94-69 6662.00-00
PMTA-2007-00017 PDF Taxability of Gift of Shares of Stock by Foreign National 9114.01-13
PMTA-2007-00016 PDF Taxability of Liquidating Distributions under IRC 1445(e) 1445.00-00
332.00-00
PMTA-2007-00015 PDF Sale of U.S. property by foreign national 1034.00-00
PMTA-2007-00014 PDF Batch Matching of Taxpayer Identification Numbers 3406.00-00
PMTA-2007-00013 PDF Application of Reasonable Cause to Employers Using Third Party Processors 3504.00-00
PMTA-2007-00007 PDF Royalty vs. Personal Service Income 9114.01-12
PMTA-2007-00005 PDF PBGC and Tax Refund Offset 6103.12-00
PMTA-2007-00004 PDF Disclosures by PBGC to Contractors 6103.12-00
PMTA-2007-00003 PDF Pr Forma Letter Used in Obtaining Information from the Securities and Exchange Commission 6103.11-00
PMTA-2007-00001 PDF Refunds of Employee FICA Tax 6402.00-00

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