Legal Advice Issued to Program Managers During 2011

 

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-2011-42 PDF Separate CDP Notices for Failure-to-file and Failure-to-pay Additions to Tax. 6230.00-00,
6330.00-00
PMTA-2011-41 PDF Form 14145, IRS Applicant Contact Information 9999.92-02
PMTA-2011-40 PDF Predictive Dialer (PD) Campaign Opinion Request 9999.92-00,
6103.00-00
PMTA-2011-39 PDF Whether I.R.C. § 1314 holds open the period of limitation for filing suit for credit or refund under I.R.C. § 6532 for an additional year beyond the usual two year period following a notice of claim disallowance, such that I.R.C. § 6514 does not bar issuance of the credit or refund? 6514.00-00,
1311.00-00,
1314.00-00
PMTA-2011-38 PDF Extension of Section 6206 Assessment Period 6206.00-00
PMTA-2011-37 PDF Proper Treatment of Tax, Payments, Credits, And Refunds In Determining "Amount Shown As Tax" And "Tax Required To Be Shown, Which Is Not So Shown" For Computing The Additions to Tax Under IRC § 6651(a)(2) and (3) 6651.00-00
PMTA-2011-36 PDF Section 6015 and the First-Time Homebuyer Credit 6015.00-00
PMTA-2011-35 PDF Use of the common law right of offset to recover erroneous refunds and restitution amounts 6402.01-00
PMTA-2011-34 PDF Use of the Treasury Offset Program to Collect Delinquent Restitution Payments 9999.92-00
PMTA-2011-33 PDF Powers of Attorney in the Context of Whistleblower Cases 7623.04-00
PMTA-2011-32 PDF Powers of Attorney in the Context of Whistleblower Cases 7623.04-00
PMTA-2011-31 PDF Whistleblower Office Disclosures of Tax Return Information 7623.04-00
PMTA-2011-30 PDF I.R.C. § 6330 Collection Due Process Hearing and I.R.C. § 7429 Review 6330.00-00, 7429.00-00
PMTA-2011-29 PDF Release of WCC Medical Records to the IRS's Criminal Investigation Division for Purposes of Employment Fraud Investigation 0552A.02-00, 0552A.02-01
PMTA-2011-28 PDF Application of the Section 6657 Penalty to a Dishonored Instrument Submitting Levied Funds 6657.00-00
PMTA-2011-27 PDF Request for Advice: Code Sections IRC § 6404(e)(1) and IRC § 7524 6404.00-00, 7524.00-00
PMTA-2011-26 PDF Collection of Post-Petition Tax/CSED Suspension In Individual Chapter 11 and Chapter 13 Cases 9115.00-00
PMTA-2011-25 PDF IRS's Authority to Collect by Administrative Means when Notice and Demand Are Untimely under I.R.C. § 6303(a) 6303.00-00
PMTA-2011-24 PDF Request for Review of Opinion - Instructions to Staff under 5 U.S.C. § 552(a)(2)(C) 37.00-00
PMTA-2011-23 PDF Disclosures in Response to Demands for Tax Records 6103.09-00
PMTA-2011-22 PDF Retention of Returns and Return Information upon Contract Completion 6103.14-00
PMTA-2011-21 PDF Disclosure, Examination, and Notice Issues Regarding Information Matching Program 7605.01-00
PMTA-2011-020 PDF Tax Return Preparer's Alteration of a Return 6065.03-01
PMTA-2011-019 PDF Application of Payments made under Installment Agreements and Offers in Compromise involving Resitution-Based Assessments and Non-Restitution-Based Assessments 6201.00-00
PMTA-2011-018 PDF Accrual of Telephone Excise Tax Refund Income 451.08-00
PMTA-2011-017 PDF Treas Reg Section 301.6103(c)-1(d)(2)(i) and the Combined Fed/State Filing Program 6103.04-01
PMTA-2011-016 PDF IRC Section 6532 Commencement of Two Year Period for Filing Suit and the Claim Disallowance Letter 6532.00-00
PMTA-2011-015 PDF Section 530, Reasonable Reliance Safe Harbor 3121.00-00; 3121.10-02; 3121.10-03; 3121.10-04; 3306.07-00; 3306.07-02; 3306.07-04; 3401.04-00
PMTA-2011-014 PDF Timeliness of CDP Hearing Requests Hand Delivered to TA Centers 6320.00-00; 6330.00-00; 6091.00-00
PMTA-2011-013 PDF Horse's Tax Service, POSTN-123371-03 6065.00-00; 6664.00-00
PMTA-2011-012 PDF Rescission of Notice of the Right to a Section 6320 Hearing 6320.00-00
PMTA-2011-011 PDF The Test for "Predecessor" in I.R.C. § 6330(f) and (h) 6630.00-00
PMTA-2011-010 PDF Assistance in Connection with the Modernization of Art Appraisal Services 6103.11-00
PMTA-2011-009 PDF Validity of Tax Returns Filed with Stolen Social Security Numbers 6011.02-00; 6203.00-00; 6501.04-00; 6501.06-00
PMTA-2011-008 PDF Application of Coca-Cola v. U.S.. 87 Fed. Cl. 253 (2009) 6611.00-00
PMTA-2011-007 PDF Application of Federal Contractor Levy Collection Due Process Provisions 6330.00-00
PMTA-2011-006 PDF CSED Extensions and Reinstated Installment Agreements 6502.00-00
PMTA-2011-005 PDF Application of Federal Contractor Levy Collection Due Process Provisions 6330.00-00
PMTA-2011-004 PDF Booster Club Fundraising 170.00-00
PMTA-2011-003 PDF Application of IRC Section 6662(d) and 6676 to First-Time Homebuyer Credit Cases 6662.00-00; 6664.01-00; 6676.00-00
PMTA-2011-002 PDF Determination of Character, Source, and Withholding Requirements with respect to Whistleblower Awards paid to Nonresident Alien Individuals 7623.00-00
PMTA-2011-001 PDF Withholding Information Reporting under Section 7623(a) 3402.00-00; 7623.00-00

2012 | 2011 | 2010 | 2009 | 2008 | 2007