Legal Advice Issued to Program Managers During 2012-2019


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.

2020-Current | 2012-2019 |2011 | 2010 | 2009 | 2008 | 2007

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

Document Number Subject Uniform Issue List (UIL) Codes
PMTA-2019-12 PDF Whether I.R.C. § 7521 Applies to the Employee Plans and Exempt Organization Determination Process 7521.00-00; 401.00-00; 501.00-00
PMTA-2019-11 PDF Taxability of Additional Fee Paid for Premium Economy Seating 4261.00-00; 4261.01-00; 4261.02-00
PMTA-2019-10 PDF Consistent EIN Filing 6109.00-00
PMTA-2019-09 PDF Taxpayer Correspondence White Paper 01.07.00-00
PMTA-2019-08 PDF TCJA Section 11044 – Effective Date and Scope of New Casualty Loss Limitation 165.00-00, 165.04-00, 165.07-00, 165.07-02
PMTA-2019-07 PDF Legal Opinion relating to Section 6103 and Third-Party Transportation to Taxpayer Locations 6103.02-02, 6103.02-08
PMTA-2019-06 PDF Additional Medicare Tax – 1401(b)(2) and 3101(b)(2) and Deficiency Procedures 6211.00-00, 6212.00-00, 6213.00-00, 3101.00-00, 1401.00-00
PMTA-2019-05 PDF Previous Advice on Government Chartered Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2019-04 PDF Noncompliance of Common Area for purposes of § 42 Low-Income Housing Credit 42.04-00
PMTA-2019-03 PDF

Connecticut Estate and Gift Tax Deduction under Section 2058


PMTA-2019-02 PDF Administration of the Child Tax Credit for Objectors to Social Security Numbers 24.00-00
PMTA-2019-01 PDF Interplay between the $10,000 limitation of §164(b)(6) and §280A(b) 164.00-00; 280A.00-00
PMTA-2018-21 PDF Taxability of Market Facilitation Program Payments; 2018 Instructions for Schedule F, Profit or Loss From Farming 61.00-00; 61.11-00; 61.11-03
PMTA-2018-20 PDF Kerosene Used in Aviation 4081.00-00, 4083.00-00, 4261.00-00, 4271.00-00
PMTA-2018-19 PDF Referring certain restitution-based assessments to the Department of Justice for judgment and the effect on the collection period of limitations 6201.00-00, 6502.00-00
PMTA-2018-18 PDF Computation of the recapture interest amount under § 42(j)(2)(B) 42.00-00, 6621.00-00
PMTA-2018-17 PDF Section 6213 Math Error Assessment Authority 6213.07-00, 6213.07-01
PMTA-2018-16 PDF Overpayments and I.R.C. § 965(h) 6402.00-00, 965.00-00
PMTA-2018-15 PDF Gross Up of Employment Taxes During Examination 31.00-00, 3402.03-00, 3403.00-00, 6201.00-00, 6205.00-00
PMTA-2018-14 PDF TIGTA Audit/General Business Credit and Math Error Authority 6213.07-01
PMTA-2018-13 PDF Burden of Proof and Standard for Willfulness Under 31 U.S.C. 5321(a)(5)(C) 9999.99-01
PMTA-2018-12 PDF Statute Extension By Consent – Use of Electronic Signatures and Delivery 6501.08-00, 6501.08-07
PMTA-2018-11 PDF Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business 60501.00-00, 60501.01-00
PMTA-2018-10 PDF Underpayment interest under section 6601(e)(2)(A) for certain failure-to-pay penalty situations under sections 6641(a)(2) & (a)(3) 6601.03-00   
PMTA-2018-09 PDF Whether an Employment Tax Audit of a Foreign Corporation Involves Worker Classification 864.01-00, 864.01-01, 3401.02-01, 3402.00-00, 3403.00-00, 6201.00-00, 7436.00-00, 7436.01-00
PMTA-2018-08 PDF IRM 3.42.4 – IRS e-file for Business Tax Returns 6061.07-00
PMTA-2018-07 PDF Taxpayer Specific Advice 4261.00-00, 4261.03-00, 4262.01-00, 4262.03-04, 4262.03-01, 4263.05-00, 4271.00-00, 4293.00-00
PMTA-2018-06 PDF Disclosure of Return Information 6103.01-00
PMTA-2018-05 PDF Request for PMTA – Structured Settlement Factoring Transactions 5891.00-00
PMTA-2018-04 PDF Taxpayer Specific Advice – Air Transportation Services 4261.00-00, 4261.03-00, 4262.03-03
PMTA-2018-03 PDF Non-Taxpayer Specific Advice – Taxability of Diesel Fuel Used in Diesel Particulate Filters 6427.00-00, 6427.01-00, 4051.00-00
PMTA-2018-02 PDF Automation of the first time abatement administrative waiver policy 6651.00-00, 6656.00-00, 6698.00-00, 6699.00-00
PMTA-2018-01 PDF Limitations on Disclosing Electronic Filing Identification Numbers (Disclosure Limitations on Electronic Filing Identification Numbers (EFIN)) 6103.00-00, 6103.02-02
PMTA-2017-10 PDF IRM Preparation of Promoter, etc. Summonses 6103.00-00, 6103.11-06, 7609.00-00
PMTA-2017-09 PDF Advice You Requested from CC:PA 6695.00-00
PMTA-2017-08 PDF Termination of Highway Motor  Vehicle Lease and Subsequent Use of Vehicle During Taxable Period 4481.00-00, 4481.03-00
PMTA-2017-07 PDF Application of section 6611(e)(4,) 6611.00-00
PMTA-2017-06 PDF Statute of Limitations to File a Claim for Refund of the Vaccine Tax- Reissuance of POSTN-124117-15 4131.00-00
PMTA-2017-05 PDF Notice of Employment Tax Determination under IRC §7436 – Additional Compensation to Officer Employees 7436.01-00
PMTA-2017-04 PDF Fishing Spools and Broadhead Blades 4161.01-02, 4161.02-01
PMTA-2017-03 PDF The application of the section 6721, failure to file correct information returns, and the section 6722, failure to furnish correct payee statement penalties to a Form 1098-Q 6652.00-00, 6047.04-00, 6721.00-00, 6722.00-00
PMTA-2017-02 PDF Structured Settlement Factoring Transactions 5891.00-00
PMTA-2017-01 PDF Submitting a second request to a Responsible Internal Revenue Service (IRS) Official with respect to a taxpayer assistance order (TAO) 7811.01-00
PMTA-2016-16 PDF Trailer Converter Dollies 4051.00-00
PMTA-2016-15 PDF Retail Truck Tax Refund 4051.00-00
PMTA-2016-14 PDF Manufacturer Provision of Specialized Taxable Medical Device 4216.00-00, 4216.06-00, 4217.00-00, 4217.01-00
PMTA-2016-13 PDF Estate and Gift Tax Policy 2519.00-00
PMTA-2016-12 PDF Premium Tax Credit for Fiscal Year Filers 36B.00-00
PMTA-2016-11 PDF Disclosure to Contractors of the Social Security Administration as Part of the Ticket to Work Program 6103.12-00, 6103.01-00
PMTA-2016-10 PDF Rollovers described at § 530(d)(5) 530.00-00
PMTA-2016-09 PDF Trailer Converter Dollies 4051.00-00
PMTA-2016-08 PDF Reporting EINs of a Disregarded Entity on the Owner’s Income Tax Return 6109.03-00, 7701.25-01
PMTA-2016-07 PDF Inflation Adjustments to Return Information Return Penalties 6273.00-00
PMTA-2016-06 PDF Determination of an Alaskan Settlement Trust’s Basis in Property Contributed to it by an Alaskan Native Corporation 301.00-00, 671.02-00
PMTA-2016-05 PDF Mileage Awards Programs and Travel on a Foreign Airline 4261.00-00, 4261.01-00
PMTA-2016-04 PDF Adjusting the Assessment Statute Expiration Date on IRS Systems 6501.07-00
PMTA-2016-03 PDF Computation of Interest for Foreign Tax Credit Adjustment 874.03-00
PMTA-2016-02 PDF

New IRC 6306(c): IRS Discretion to Prioritize Cases for Immediate Assignment

PMTA-2016-01 PDF Tax Treatment of Retroactive Transit Benefits 132.10-00
PMTA-2015-22 PDF Trailer Converter Dollies 4051.00-00
PMTA-2015-21 PDF PLR Request for Which We Have Declined to Rule 419.03-00
PMTA-2015-20 PDF Signature Requirements for Electronic Form 2848 6103.03-00, 6061.00-00
PMTA-2015-19 PDF Systematically Identified BMF Identity Theft 6011.00-00, 6103.00-00
PMTA-2015-18 PDF Notice of Sale Requirements 7425.04-01
PMTA-2015-17 PDF Opinion Concerning Consents Provided to the Social Security Administration for Disclosure of Return Information from the Earnings Database 6103.00-00, 6103.03-00
PMTA-2015-16 PDF Availability of Look-Back Interest for Netting 460.02-01
PMTA-2015-15 PDF Risk Adjustment and Net Premiums Written 9999.92-00
PMTA-2015-14 PDF Statute of Limitations to File a Claim of Refund of the Vaccine Tax 4131.00-00
PMTA-2015-13 PDF PLR Request on Captive Insurance Arrangement and Definition of “Welfare Benefit Fund” under Section 419(e) 419.03-00
PMTA-2015-12 PDF Third-Party Air Transportation Excise Tax Refund Claims 4261.00-00, 6415.00-00
PMTA-2015-11 PDF Reportable Transaction Understatement Penalty Questions 6662A.00-00
PMTA-2015-10 PDF Correcting the Account of a Professional Employer Organization Not Liable for Employment Taxes 6020.02-00, 6404.00-00
PMTA-2015-09 PDF IRC 6621(d) – Prior Net Rate Interest Netting Adjustments 6621.01-00
PMTA-2015-08 PDF Heavy Highway Vehicle Use Tax Suspension 4481.03-00, 4483.00-00, 4483.04-00, 4483.04-01, 4483.05-00, 4483.06-00, 6001.00-00, 6001.02-00
PMTA-2015-07 PDF Disclosures to state return preparer authorities Heavy 6103.00-00, 6103.02-02, 0552A.00-00, 0552A.01-07
PMTA-2015-06 PDF Section 6675 Penalties 6675.00-00, 6206.00-00
PMTA-2015-05 PDF Revoking ITINS for CI Refund Scheme Cases 6109.06-00
PMTA-2015-04 PDF Claims by Credit Card Issuers 4101.00-00
PMTA-2015-03 PDF Low-Income Housing Credit (LIHC) – Noncompliance Resulting from Conflicting Program Requirements 42.07-04
PMTA-2015-02 PDF Accuracy-Related Penalties and the Automated Underreporter Program 6662.00-00
PMTA-2015-01 PDF Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00
PMTA-2014-22 PDF Low-Income Housing Credit 42.00-00
PMTA-2014-21 PDF Administrative Procedures 9111.01-00
PMTA-2014-20 PDF Erroneous Claim for refund or credit 6676.00-00
PMTA-2014-19 PDF Assessment of Criminal Restitution 6201.01-06
PMTA-2014-18 PDF Estate and Gift Taxes 6501.07-18
PMTA-2014-17 PDF State and Local Income Tax Refunds 6050E.00-00
PMTA-2014-16 PDF Taxable Medical Devices 4191.00-00
PMTA-2014-15 PDF Erroneous Claim for Refund or Credit 6676.00-00
PMTA-2014-14 PDF Returns Relating to Cash Received in Trade or Business 6050I.00-00
PMTA-2014-13 PDF Returns Relating to Cash Received in Trade or Business 6050I.00-00
PMTA-2014-12 PDF Imposition and Rate of Tax on Petroleum 4611.00-00
PMTA-2014-11 PDF TAX SYSTEMS MODERNIZATION: Signature Alternatives 78A.06.00-00
PMTA-2014-10 PDF Imposition and Rate of Tax on Petroleum 4611.00-00, 4612.01-01    
PMTA-2014-09 PDF Confidentiality and Disclosure of Returns and Return Information 6103.00-00
PMTA-2014-08 PDF General Requirement of Return, Statement, or List:  Form of Return:  Computer Prepared and Computer Generated 6011.06-03, 6012.00-00
PMTA-2014-07 PDF Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00, 4281.00-00
PMTA-2014-06 PDF Notice to Partners of Proceedings 6223.00-00
PMTA-2014-05 PDF Registration and Bond for Petroleum Products 4101.00-00, 6719.00-00
PMTA-2014-04 PDF Credit for Qualified Bonds Allowed to Issuer 6431.00-00, 6511.00-00  PDF
PMTA-2014-03 PDF Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00  PDF
PMTA-2014-02 PDF Frivolous Income Tax Return 6702.00-00
PMTA-2014-01 PDF Payment by Check or Money Order 6311.00-00, 6302.00-00
PMTA-2013-30 PDF Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel Mixtures 4081.00-00, 6426.00-00
PMTA-2013-29 PDF Levy and Distraint 6331.00-00
PMTA-2013-28 PDF Frivolous Income Tax Return 6702.00-00
PMTA-2013-27 PDF Use of Certain Vehicles Tax (Taxable v. Not Taxable) 4481.00-00, 4481.03-00
PMTA-2013-26 PDF Facsimile Signatures 6061.02-00
PMTA-2013-25 PDF Biodiesel and Renewable Diesel as a Fuel 40A.00-00, 4101.00-00, 6426.00-00
PMTA-2013-24 PDF Claim Filed Late 6511.01-03, 642.01-00, 9999.92-00
PMTA-2013-23 PDF General Requirement of Return, Statement, or List 6011.00-00
PMTA-2013-22 PDF Collection Due Process – Lien 6320.00-00, 6330.00-00
PMTA-2013-21 PDF Understatement of Taxpayer’s Liability by Income Tax Return Preparer 6694.00-00
PMTA-2013-20 PDF Innocent spouse (including Sections 66, 6013) 6015.00-00
PMTA-2013-19 PDF Disclosure to Federal Employees for Tax Administration Purposes—Disclosure within the Department of Treasury 6103.08-01
PMTA-2013-18 PDF Publicity of Information by Exempt Organizations 6104.02.00
PMTA-2013-17 PDF Not Employees Under Section 530 of the 1978 Revenue Act – In General 3121.10-01
PMTA-2013-16 PDF Collection Due Process - Levy 6330.00-00
PMTA-2013-15 PDF Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 6651.00-00
PMTA-2013-14 PDF Special Liens for Estate and Gift Tax 6324.00-00
PMTA-2013-13 PDF Authority to Make Credits or Refunds, Refund Subject to Off-Set 6402.00-00, 6402.02-00
PMTA-2013-12 PDF Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6424 and 6427 6206.00-00
PMTA-2013-11 PDF Collection Due Process - Lien, Collection Due Process - Levy 6320.00-00, 6330.00-00
PMTA-2013-10 PDF Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-09 PDF Exempt Purposes 6421.03-00
PMTA-2013-08 PDF Computer Prepared and Computer Generated, Application for Reasonable Extension for Information Returns 6011.06-03, 6081.13-00
PMTA-2013-07 PDF Computer Prepared and Computer Generated, Electronic Signature 6011.06-03, 6061.07-00
PMTA-2013-06 PDF Alternative Fuel Mixture Credit 6426.04-00
PMTA-2013-05 PDF Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 501.04-00
PMTA-2013-04 PDF ASSESSMENTS: Timeliness, Failure to File Certain Information Returns, Assessment Procedure, Failure to Furnish Certain Payee Statements, Adequacy of Return to Start Limitations Running (Sufficient v Insufficient), Information Returns, Return Not Filed--Exception to Period of Limitations 04.09.07-00, 6721.00-00, 6721.09-00, 6722.00-00, 6501.04-00, 6501.04-03, 6501.06-00
PMTA-2013-03 PDF Basis 165.01-00
PMTA-2013-02 PDF Assessment Authority 6201.00-00
PMTA-2013-01 PDF Exception for Refunds Within 45 Days 6611.07-00
PMTA-2012-29 PDF Collection Due Process - Levy 6330.00-00
PMTA-2012-28 PDF Last Known Address 6212.02-04
PMTA-2012-27 PDF Assessment of Criminal Restitution and Collection Due Process - Levy 6201.01-06, 6330.00-00
PMTA-2012-26 PDF Last Known Address 6212.02-04
PMTA-2012-25 PDF (Repealed) Definition of Price With Respect to Retailers Tax 4051.00-00
PMTA-2012-24 PDF Disclosure of Return in Title 11 Cases and Receivership Proceedings 6103.05-09
PMTA-2012-23 PDF Authority to Make Credits or Refunds 6402.00-00
PMTA-2012-22 PDF Notice 6335.10-00
PMTA-2012-21 PDF Disclosure in Judicial or Administrative 6103.08-04
PMTA-2012-20 PDF Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 4281.00-00
PMTA-2012-19 PDF Effect of Late Notice in Chapter 13 09.00.00-00
PMTA-2012-18 PDF Retail Tax on Imported Leased Trucks 4051.00-00
PMTA-2012-17 PDF Black Liquor and Cellulosic Repayments 87.00-00, 6601.00-00
PMTA-2012-16 PDF Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits 6664.01-00, 6662.00-00
PMTA-2012-15 PDF Disclosure Issues Related to Changes in Procedures for Requesting Certified Copies of Bank Secrecy Act Records 6103.09-01
PMTA-2012-14 PDF Collection Appeal Program and I.R.C. § 6330(c)(4) Issue Preclusion 6330.00-00
PMTA-2012-13 PDF Resolution of Identity Theft Cases Where the Service Issued a Statutory Notice of Deficiency 6212.00-00
PMTA-2012-12 PDF Credit Interest Order of Allocation 6611.00-00, 6611.01-02
PMTA-2012-11 PDF Dropping Cents from Form 941 6102.00-00
PMTA-2012-10 PDF Scope of Awards Payable under I.R.C. Section 7623 7623.00-00
PMTA-2012-09 PDF Interest Suspensions and Form 906 Closing Agreements 6601.09-00
PMTA-2012-08 PDF Certain Liquids as Alternative Fuels 6426.00-00
PMTA-2012-07 PDF State Access to TIN Matching Database for Tax Administration 6103.04-01
PMTA-2012-06 PDF Interstate Child Support Access to Federal Tax Information 6103.12-06
PMTA-2012-05 PDF Disclosure Issues Related to Identity Theft 6103.00-00
PMTA-2012-04 PDF Including taxpayer identification numbers on Form 872-AP, Consent to Extend the Time on Assessment of IRC Section 6695A Penalty 6103.08-04
PMTA-2012-03 PDF Trespass 9999.00-00
PMTA-2012-02 PDF Credit Interest on Overpayments When Carryback Recaptures Arise 6611.00-00, 6611.01-02
PMTA-2012-01 PDF Tax Treatment of Payments Made Pursuant to Programs M and N. 108.00-00, 108.05-00

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