Legal Advice Issued to Program Managers During 2010


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-2010-068PDF Return Information and Employee Notification 6103.02-02
PMTA-2010-067PDF Section 6603 remittances 6603.00-00
PMTA-2010-066PDF Funds Levied from State Pension Payments After Death of Taxpayer 50.36.00-00; 6343.00-00; 6532.04-01; 7426.00-00
PMTA-2010-065PDF Disclosure of Extract Data to State Department of Revenue 6103.04-01
PMTA-2010-064PDF Levy upon Credit Card Processor & Bank Reserve or Charge-Back Accounts 6331.00-00; 6323.00-00
PMTA-2010-063PDF Withholding Recommendation 3402.00-00; 7623.00-00
PMTA-2010-062PDF Payment of Refund Protection and Credit Reduction Claims 7623.00-00
PMTA-2010-061PDF Rescission of Notice Section 6330 Rights Issued During Suspension of Collection of the Section 6707A Penalty 6330.00-00
PMTA-2010-060PDF Criminal Fines and Whistleblower Awards 7623.00-00
PMTA-2010-059PDF Agreement to Extend Statute of Limitaitons on Assessment and Reg. Section 1.48-12(d)(7) 6229.00-00; 47.00-00
PMTA-2010-058PDF As a condition for issuing a certificate of discharge in a short sale situation, may the Service require that it be paid the sum that otherwise would be applied to junior real estate transfer taxes 6325.00-00
PMTA-2010-057PDF Combined Federal State Information Reporting Program 6103-.01-02
PMTA-2010-056PDF Determining the "Amount in Controversy" for Purposes of LITC Representation 7526.00-00
PMTA-2010-055PDF Penalty Provisions of H.R. 2847 6662.07-00; 6662.08-00; 6662A.00-00
PMTA-2010-054PDF Section 6501(h) and (k): Assessment Expiration Date 6501.01-03
PMTA-2010-053PDF Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference 6320.00-00; 6330.00-00
PMTA-2010-052PDF Practice by Oklahoma Public Accountants 0099.33-00
PMTA-2010-051PDF Oregon Public Accountants 0099.33-00
PMTA-2010-050PDF Maine Public Accountants 0099.33-00
PMTA-2010-049PDF Practice by Michigan Public Accountants 0099.33-00
PMTA-2010-048PDF Practice by Idaho Public Accountants 0099.33-00
PMTA-2010-047PDF Iowa Public Accountants 0099.33-00
PMTA-2010-046PDF Practice by Kansas Public Accountants 0099.33-00
PMTA-2010-045PDF Practice by Arkansas Public Accountants 0099.33-00
PMTA-2010-044PDF Practice by New Hampshire Public Accountants 0099.33-00
PMTA-2010-043PDF Practice by Montana Public Accountants 0099.33-00
PMTA-2010-042PDF Hawaii Public Accountants 0099.33-00
PMTA-2010-041PDF Vermont Public Accountants 0099.33-00
PMTA-2010-040PDF North Dakota Public Accountants 0099.33-00
PMTA-2010-039PDF West Virginia Public Accountants 0099.33-00
PMTA-2010-038PDF Tennessee Public Accountants 0099.33-00
PMTA-2010-037PDF Alaska Public Accountants 0099.33-00
PMTA-2010-036PDF Practice by New York Public Accountants 0099.33-00
PMTA-2010-035PDF Practice by Illinois Public Accountants 0099.33-00
PMTA-2010-034PDF Ohio Public Accountants 0099.33-00
PMTA-2010-033PDF Connecticut Public Accountants 0099.33-00
PMTA-2010-032PDF Practice by South Carolina Public Accountants 0099.33-00


South Dakota Public Accountants 0099.33-00
PMTA-2010-030PDF Delaware Public Accountants 0099.33-00


Oregon Public Accountants 0099.33-00
PMTA-2010-028PDF Alabama Public Accountants 0099.33-00
PMTA-2010-027PDF Colorado Registered Accountants 0099.33-00
PMTA-2010-026PDF California Public Accountants 0099.33-00


New Jersey Public Accountants 0099.33-00


Rhode Island Public Accountants 0099.33-00


Section 6603 remittances 6603.00-00


TAS Employees Interacting with Unenrolled Return Preparers 9999.00-00


Section 6103, 7214, and 7803(c)(4)(A)(iv) and Identity Theft 7803.02-01; 6103.09-02; 7214.00-00


Application of Section 6717, Refusal of Entry 6717.00-00


Disclosure of Nonbank Trustee Investigation Information 6103.00-00; 552.06-04


Katrina Loss Statute of Limitations 6511.00-00; 7508A.00-00


Treatment of Multiple Filed Returns for the Same Tax Period 6013.00-00; 6201.00-00; 6501.00-00


Delegated Authority to make Lien Determinations in Non-streamlined Installment Agreement Cases 7803.01-00


Disclosure of Customer's status as Potentially Dangerous Taxpayer or Caution Upon Contact Taxpayer 6103.08-00; 7213.01-01


Request for Chief Counsel Opinion about Disclosures to E-Fax Service Providers 6103.03-00


Electronic Return Originator/VITA Volunteer Disclosures 552.06-00


I.R.C. § 6050I Reporting Requirement 6050I.00-00
PMTA-2010-011PDF Application of § 501(q) to Organizations Assisting Homeowners Who are at Risk of Foreclosure 501.45-00
PMTA-2010-010PDF TAD (Taxpayer Advocate Directive) 2010-3 6502.00-00; 6404.00-00
PMTA-2010-009PDF Section 3421 of the IRS Restructuring & Reform Act of 1996, Pub. L. No. 105-206 6320.00-00
PMTA-2010-008PDF Statute of Limitations for Form 720 Terminal Operator (TO and Carrier Summary (CS) 6725.00-00
PMTA-2010-007PDF Biological Parent and Section 131 131.00-00
PMTA-2010-006PDF Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference 6320.00-00; 6300.00-00
PMTA-2010-005PDF Tenants-in-Common Structures with Bankrupt Master Tenants 7701.02-02; 761.01-02
PMTA-2010-004PDF Check Conversion Notice Requirements 55.00-00; 78A.05.03-01
PMTA-2010-003PDF Request advice on IRC Section 6676 Claims for Refund or Credit Penalty in Relation to Joint and Several Liability 6676.00-00
PMTA-2010-002PDF Taxability of Private Pensions under the U.S.-Switzerland Treaty 47.18.00-00
PMTA-2010-001PDF Accuracy-Related Penalty on Underpayments 6662.00-00