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.

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

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