These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service. Note: These items cannot be used or cited as precedent. 2019 20193001F — Consent to Extend Time to Assess Tax for Tax YearsPDF 2018 20184201F — I.R.C. § 1311PDF 20183701F — Request for Advisory OpinionPDF 20182502F — Commitment FeesPDF 20182501F — Allocation of DPGR and non-DPGRPDF 20182101F — Review of Proposed Notice of DeficiencyPDF 20181701F — Anti-Churning RulesPDF 20181601F — AMT Preference Item- IDC and Hedging IncomePDF 20181201F — I.R.C. § 54EPDF 20180601F — Section 481(a) IssuePDF 20180101F — Section 1.451-4PDF Related Topic Legal Advice Issued by Field Attorneys
