Legal Advice Issued to Program Managers During 2009


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-2009-165PDF Energy Star Appliance Rebate program 61.00-00; 6041.00-00
PMTA-2009-164PDF Return Preparer Penalty Assessments for EIC Due Diligence and Understatements on Preparers who are Employers 6694.00-00; 6694.00-00
PMTA-2009-163PDF Trust Fund Recovery Penalties: Proving Issuance and Receipt of Letters 1153 6672.00-00; 6330.00-00
PMTA-2009-162PDF First-time Homebuyer Credit & Overpayment Interest 36.00-00; 6611.00-00
PMTA-2009-161PDF Disallowance of Credit for Federal Income Tax Withholding When SSN/ITIN Mismatch Occurs 31.00-00; 6109.06-00
PMTA-2009-160PDF Zero-Net Rate netting questions 6621.00-00
PMTA-2009-159PDF GATT Interest and Refund of Employee's FICA Tax Overpayment 6621.00-00, 6621.04-00, 6402.00-00
PMTA-2009-158PDF Withdrawal of NFTL After Release 6323.00-00; 6325.00-00
PMTA-2009-157PDF Preparer Earned Income Tax Credit (EIC) Due Diligence Questions 6695.00-00
PMTA-2009-156PDF Interpretation of "reinstatement" under IRC § 6033(j)(1) & group rules 6033.00-00
PMTA-2009-155PDF Interpretation of "Publication" under IRC §§ 6033(j) and 7428(c) 6033.00-00; 7428-00.00
PMTA-2009-154PDF TFRP Timeliness Issue 6672.00-00
PMTA-2009-153PDF Section 4483(e) Logging Vehicles 4483.08-00
PMTA-2009-152PDF Fraud Digest & Section 1204 0099.4-13
PMTA-2009-151PDF Pigford v. USDA 61.22-00; 6050P.00-00
PMTA-2009-122PDF Various Questions Concerning How to Collect and Apply Restitution Payments 9111.12-04
PMTA-2009-120PDF Request for Advice Regarding Practitioner's FOIA Request for Misconduct Reports on which OPR has taken no Action 552.00-00
PMTA-2009-107PDF Withdrawal of Application for Change in method of Accounting 168.31-00
PMTA-2009-100PDF Disclosure of Federal Tax Information to Indian tribal child support enforcement agencies 6103.00-00
PMTA-2009-095PDF Reference Numbers and the Failure-to-Pay Penalties 6651.00-00
PMTA-2009-085PDF Taxation of Department of Veterans Affairs Disability Compensation - United States - Germany Income Tax Treaty 9114.00-00
PMTA-2009-082PDF Section 218 Modifications 218.00-00
PMTA-2009-068PDF Reimbursement of HSPD-12 Expenses 162.00-00; 62.00-00
PMTA-2009-056PDF Interest-Free Adjustments in the Audit Context 6205.00-00
PMTA-2009-055PDF FY 2008: Review of Section 1204 TIGTA Review Results 0099.4-13
PMTA-2009-054PDF Section 1204 & Career Connector Application 0099.4-13
PMTA-2009-046PDF Issues involving bonds and liens as security for an election to defer payment of estate tax under 6166 6166.00-00
PMTA-2009-041PDF Revenue Officer Signature on Levies and Notices of Levy 6330.00-00, 6331.00-00
PMTA-2009-035PDF Income & Employment Tax Consequences & Proper Reporting of Employment-Related Judgments & Settlements 61.00-00, 3101.00-00, 3111.00-00, 3402.00-00
PMTA-2009-034PDF Section 3509 3509.00-00
PMTA-2009-027PDF Application of Payments to unpaid liabilities that include portions of regular (non-ISO) tax liabilities and ISO AMT tax liabilities 53.00-00
PMTA-2009-026PDF Statute of Limitations for Certain Excise Tax Credits 6426.00-00
PMTA-2009-024PDF Identity Theft & Disclosure under § 6103 6103.00-00, 6103.02-01, 6103.02-02, 6103.02-03, 6103.05-12
PMTA-2009-02038PDF Offset provision applicable to credit under section 45P 45P.00-00
PMTA-2009-02037PDF Appeal & suit rights under the Coal Excise Tax Refund provisions of the Energy Improvement & Extension Act of 2008 6532.02-00
PMTA-2009-02036PDF When a State Tax Return should be obtained under the SFR/MI Program 7491.00-00 R 1970
PMTA-2009-02032PDF Installment agreement requests without specific amounts 6159.00-00
PMTA-2009-02030PDF Application of 751(c) 751.00-00
PMTA-2009-02027PDF HR 1424 as it relates to AMT/ISO and Offers in Compromise 7122.00-00
PMTA-2009-02018PDF IRS' obligation to correct & prevent violations of the automatic stay 09.08.00-00
PMTA-2009-02014PDF Form 8300 Penalties and Limitations Period 6722.00-00
PMTA-2009-01998PDF Timeliness of CDP Hearing Requests Submitted by Fax 632.00-00
PMTA-2009-01997PDF Possible CSED Expiration 7122:00-00
PMTA-2009-010PDF Verifying the Validity of Assessments in CDP Hearings when the Assessment is based on a Notice of Deficiency 6320-00.00; 6330.00-00; 6651.00-00
PMTA-2009-003PDF Application of § 6601(c) in SFR Situations 6603.00-00, 6611.00-00
PMTA-2009-002PDF Credit Card Convenience Fees 212.18-00, 6311.00-00