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

PMTA-2010-031 PDF

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

PMTA-2010-029 PDF

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

PMTA-2010-025 PDF

New Jersey Public Accountants 0099.33-00

PMTA-2010-024 PDF

Rhode Island Public Accountants 0099.33-00

PMTA-2010-023 PDF

Section 6603 remittances 6603.00-00

PMTA-2010-022 PDF

TAS Employees Interacting with Unenrolled Return Preparers 9999.00-00

PMTA-2010-021 PDF

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

PMTA-2010-020 PDF

Application of Section 6717, Refusal of Entry 6717.00-00

PMTA-2010-019 PDF

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

PMTA-2010-018 PDF

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

PMTA-2010-017 PDF

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

PMTA-2010-016 PDF

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

PMTA-2010-015 PDF

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

PMTA-2010-014 PDF

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

PMTA-2010-013 PDF

Electronic Return Originator/VITA Volunteer Disclosures 552.06-00

PMTA-2010-012 PDF

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

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