Legal Advice Issued to Program Managers During 2008

 

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-2008-02038 PDF Offset provision applicable to credit under section 45P 45P.00-00
PMTA-2008-02037 PDF Appeal & suit rights under the Coal Excise Tax Refund provisions of the Energy Improvement & Extension Act of 2008 6532.02-00;
4121.00-00
PMTA-2008-02036 PDF When a State Tax Return should be obtained under the SFR/MI Program 7491.00-00 R
1970
PMTA-2008-02032 PDF Installment agreement requests without specific amounts 6159.00-00
PMTA-2008-02030 PDF Application of 751(c) 751.00-00
PMTA-2008-02027 PDF HR 1424 as it relates to AMT/ISO and Offers in Compromise 7122.00-00;
6402.00-00
PMTA-2008-02018 PDF IRS's obligation to correct & prevent violations of the automatic stay 09.08.00-00,
7433.00-00
PMTA-2008-02014 PDF Form 8300 Penalties and Limitations Period 6722.00-00,
6721.00-00
PMTA-2008-01998 PDF Timeliness of CDP Hearing Requests Submitted by Fax 632.00-00,
6330.00-00,
7502.00-00,
7503.00-00
PMTA-2008-01997 PDF Possible CSED Expiration 7122:00-00
PMTA-2008-01979 PDF Estimated Tax Penalties 6655.00-00
PMTA-2008-01978 PDF Notice of Adverse Determination 7611.00-00
PMTA-2008-01977 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01976 PDF Proposed Notice of Church Tax Examination 7611.00-0
PMTA-2008-01974 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01970 PDF SBSE Fuel Compliance Officer GPS Memorandum of Understanding 0552A.02-01
PMTA-2008-01967 PDF Section 42, Low Income Housing Credit Assessment of Penalties under section 42(I)(3) 42.00-00
PMTA-2008-01957 PDF Response to Inquiry from Central Collection Authority of Ohio 6103.00-00
PMTA-2008-01947 PDF Correspondace to the Taxpayer for Missing Information and Supporting Schedules 6611.00-00
PMTA-2008-01942 PDF Acceptance of Cash Payments at Taxpayer Assistance Centers 9999.98-00
PMTA-2008-01934 PDF Supplement to Memo to Entitled Granting requests for extension of time to pay estate tax under section 6161 6161.00-00
PMTA-2008-01931 PDF Request for Opinion on the Assertion of a Penalty under I.R.C. 6652(c)(1)(A) 6652.00-00
PMTA-2008-01859 PDF Section 7216 -- Use of an Opt-out Check-the-box 'Consent' 7216.00-00
PMTA-2008-01858 PDF Request for Counsel Advice - Credit Interest on Overpayments 6611.07-00
PMTA-2008-01850 PDF Overpayment Interest made on Deposits under IRS 6603 6603.00-00
PMTA-2008-01836 PDF Tax Compliance Checks for Federal Employees 6103.00-00
PMTA-2008-01814 PDF Other Agency Confidentiality Agreements 6103.00-00
PMTA-2008-01813 PDF Refund of overpayment 6611.00-00
PMTA-2008-01809 PDF Exchange Traded Funds invested in Metal 7701.00-00
PMTA-2008-01789 PDF Using State Tax Admininstration Audit Reports for Federal Adjustments 6103.00-00
6020.00-00
6211.00-00
PMTA-2008-01774 PDF Power of Attorney and Timely TFRP Protest 6672.00-00
PMTA-2008-01758 PDF Statutory Notices of Deficiency Issued In Conjunction with ASFRs 6212.00-00
PMTA-2008-01725 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01719 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01718 PDF EO/FSLG Employment Tax Coordination Task Force: Taxation of Dual Character Taxpayers 3121.00-00
PMTA-2008-01716 PDF Section 6657 Penalties and Electronic Funds Transfers 6657.00-00
PMTA-2008-01699 PDF Trade Adjustments Act and Health Care Tax Credit 35.00-00
PMTA-2008-01694 PDF Effect of section 6651 failure to file penalty on withholding 6651.00-00
PMTA-2008-01680 PDF Tribal Elected and appointed officials 7871.00-00
PMTA-2008-01672 PDF Child Tax Credit and Dependency Exemption 151.00-00
152.00-00
PMTA-2008-01654 PDF Form 8300 Reporting of Mobile Home Sales 6050I.00-00
PMTA-2008-01650 PDF Correcting a Notice of Federal Tax Lien 6325.00-00
PMTA-2008-01646 PDF Reporting Gift Card Redemptions on Form 8027 6051.00-00
PMTA-2008-01641 PDF Regional Income Tax Agencies 6103.00-00
PMTA-2008-01634 PDF Last Known Address Issues 6212.00-00
PMTA-2008-01627 PDF Participant directed purchases 402.00-00
PMTA-2008-01624 PDF Excess contribution plan 83.00-00
PMTA-2008-01618 PDF Deferred payments 415.00-00
PMTA-2008-01611 PDF Constructive receipt of income 451.00-00
PMTA-2008-01608 PDF Early retirement benefits 415.00-00
PMTA-2008-01605 PDF Long term disability coverage 401.00-00
PMTA-2008-01604 PDF Election for UBIT 419.00-00
PMTA-2008-01603 PDF Non-elective employer contributions 3121.00-00
PMTA-2008-01602 PDF Eligible roll-overs 3405.00-00
PMTA-2008-01601 PDF Distribution from qualified plan 401.00-00
PMTA-2008-01600 PDF Interest exclusion under section 133 133.00-00
PMTA-2008-01599 PDF Securities acquisition loan 4975.00-00
PMTA-2008-01593 PDF Continued Applicability of GCM 39343 501.07-05
PMTA-2008-01579 PDF SPEC Accuracy Measurement 6103.00-00
PMTA-2008-01576 PDF Received Date Procedures for Mail Containing a Private Postmark 7502.00-00
PMTA-2008-01574 PDF Taxable Tires 4072.00-00
PMTA-2008-01573 PDF Bulk Electronic Levy Project 6331.00-00
PMTA-2008-01572 PDF Section 45D, New Markets Tax Credit 45D.00-00
PMTA-2008-01571 PDF Use of AAMVA to Transmit Heavy Highway Vehicle Use Tax Information to State Departments of Motor Vehicles 6103.00-00
4481.00-00
PMTA-2008-01569 PDF Form 720 TO/CS Reviews/ Contacts and CBRS Contacts 7602.00-00
7605.00-00
PMTA-2008-01568 PDF Low Income Buildings Under § 42 Damaged by Casualty Events 42.00-00
PMTA-2008-01567 PDF Nominee lien issues 6320.00-00
PMTA-2008-01556 PDF Qualifications for exemption under section 528 528.00-00
PMTA-2008-01547 PDF Determination of employment status under 102(c) 102.00-00
PMTA-2008-01546 PDF Proposed language for revocation of PLR and draft closing agreement 501.00-00
PMTA-2008-01545 PDF Review of application for exempt status 501.00-00
PMTA-2008-01542 PDF Recognition of New VEBA plan 501.00-00
PMTA-2008-01541 PDF Evaluation of Exempt status under 501(c)(9) 501.00-00
PMTA-2008-01540 PDF Review of ruling request under 419A 419A.00-00
PMTA-2008-01539 PDF VEBA plan under 501(c)(9) 501.00-00
PMTA-2008-01538 PDF Accumulated reserves under 419A 419A.00-00
PMTA-2008-01537 PDF Plans under 501(m) 501.00-00
PMTA-2008-01536 PDF Employee benefit plan under 501(c)(9) 501.00-00
PMTA-2008-01535 PDF Plans under 501(m) 501.00-00
PMTA-2008-01534 PDF Self-funded medical benefits plan reimbursements 105.00-00
PMTA-2008-01533 PDF Plans under 501(m) 501.00-00
PMTA-2008-01531 PDF Evaluation of qualifications for 501(c)(9) status 501.00-00
PMTA-2008-01530 PDF Evaluation of qualifications for exempt status under 509 509.00-00
PMTA-2008-01529 PDF Evaluation of qualifications for exempt status under 501(c)(5) 501.00-00
PMTA-2008-01528 PDF Consideration of qualifications for exempt status under 501(9)(c) 501.00-00
PMTA-2008-01480 PDF UBIT 512.00-00
PMTA-2008-01454 PDF Qualifications for 501(c)(26) exemption 501.00-00
PMTA-2008-01453 PDF Qualifications for 501(c)(26) exemption 501.00-00
PMTA-2008-01396 PDF Review of proposed ruling 831.00-00
PMTA-2008-01393 PDF Qualification as insurance company 831.00-00
PMTA-2008-01392 PDF Qualification as insurance company 831.00-00
PMTA-2008-01391 PDF Qualification as insurance company 831.00-00
PMTA-2008-01373 PDF Discriminatory health plan 410.00-00
PMTA-2008-01372 PDF Discriminatory health plan 410.00-00
PMTA-2008-01371 PDF Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01370 PDF Permissible VEBA benefits 501.00-00
PMTA-2008-01369 PDF Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01365 PDF Qualification for 501(c)(3) status 501.00-00
PMTA-2008-01361 PDF Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01360 PDF Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01357 PDF Application of section 6652(c)(1)(A) penalty 6652.00-00
PMTA-2008-01355 PDF Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01354 PDF Proposed Notice of Church Tax Examination 7611.00-00
PMTA-2008-01353 PDF Reporting SECA payments made to medical research participants 162.00-00
PMTA-2008-01347 PDF Complex interest issue for non-docketed case 6611.00-00
PMTA-2008-01344 PDF VEBA Section 501(c)(9) 501.00-00
PMTA-2008-01343 PDF Qualification as insurance company 816.00-00
PMTA-2008-01342 PDF Treatment of Gain or Loss for complete liquidation distribution 332.00-00
PMTA-2008-01341 PDF Treatment of Scholarship or Fellowship grants 117.00-00
PMTA-2008-01340 PDF Welfare benefit fund - section 419 419.00-00
PMTA-2008-01339 PDF VEBA Section 501(c)(9) 501.00-00
PMTA-2008-01338 PDF Application for status as social welfare organization 501.00-00
PMTA-2008-01337 PDF Termination of foundation status under 507(a)(1) 507.00-00
PMTA-2008-01336 PDF Application of Section 45B 45.00-00
PMTA-2008-01318 PDF Subordination limit under section 401(h)(1) 401.00-00
PMTA-2008-01314 PDF Qualified disclaimers under section 2518 2518.00-00
PMTA-2008-01307 PDF Employee benefit plans 401.00-00
PMTA-2008-01304 PDF Excess benefit plan 401.00-00
PMTA-2008-01299 PDF Pension Plan 401.00-00
PMTA-2008-01297 PDF Annual Additions under section 415 415.00-00
PMTA-2008-01296 PDF Request for TA under section 457 in PLR request 457.00-00
PMTA-2008-01256 PDF Review of Proposed Notice of Church Examination 9999.98-00
PMTA-2008-01249 PDF Accuracy Related Penalties and Automated Underreporter Program 6662.00-00
PMTA-2008-01243 PDF Review of Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01241 PDF Review of Proposed Notice of Church Examination 7611.00-00
PMTA-2008-01236 PDF Determination that Property Cannot Be Kept without Great Expense 9999.98-00
PMTA-2008-01233 PDF Application of Compliance Assurance Process (CAP) to Prospective or Incomplete Transactions 9999.98-00

2012 | 2011 | 2010 | 2009 | 2008 | 2007