Legal Advice Issued to Program Managers
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
| Document Number | Subject | Uniform Issue List (UIL) Codes |
|---|---|---|
| PMTA-2012-19 | Effect of Late Notice in Chapter 13 | 09.00.00-00 |
| PMTA-2012-18 | Retail Tax on Imported Leased Trucks | 4051.00-00 |
| PMTA-2012-17 | Black Liquor and Cellulosic Repayments | 87.00-00, 6601.00-00 |
| PMTA-2012-16 | Accuracy-Related Penalty on Underpayments - Frozen Refundable Tax Credits | 6664.01-00, 6662.00-00 |
| PMTA-2012-15 | Disclosure Issues Related to Changes in Procedures for Requesting Certified Copies of Bank Secrecy Act Records | 6103.09-01 |
| PMTA-2012-14 | Collection Appeal Program and I.R.C. § 6330(c)(4) Issue Preclusion | 6330.00-00 |
| PMTA-2012-13 | Resolution of Identity Theft Cases Where the Service Issued a Statutory Notice of Deficiency | 6212.00-00 |
| PMTA-2012-12 | Credit Interest Order of Allocation | 6611.00-00, 6611.01-02 |
| PMTA-2012-11 | Dropping Cents from Form 941 | 6102.00-00 |
| PMTA-2012-10 | Scope of Awards Payable under I.R.C. Section 7623 | 7623.00-00 |
| PMTA-2012-09 | Interest Suspensions and Form 906 Closing Agreements | 6601.09-00 |
| PMTA-2012-08 | Certain Liquids as Alternative Fuels | 6426.00-00 |
| PMTA-2012-07 | State Access to TIN Matching Database for Tax Administration | 6103.04-01 |
| PMTA-2012-06 | Interstate Child Support Access to Federal Tax Information | 6103.12-06 |
| PMTA-2012-05 | Disclosure Issues Related to Identity Theft | 6103.00-00 |
| PMTA-2012-04 | 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 | Trespass | 9999.00-00 |
| PMTA-2012-02 | Credit Interest on Overpayments When Carryback Recaptures Arise | 6611.00-00, 6611.01-02 |
| PMTA-2012-01 | Tax Treatment of Payments Made Pursuant to Programs M and N. | 108.00-00, 108.05-00 |
2012 | 2011 | 2010 | 2009 | 2008 | 2007
Page Last Reviewed or Updated: 2013-04-11
