Legal Advice Issued to Program Managers During 2008
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-2008-02038 | Offset provision applicable to credit under section 45P | 45P.00-00 |
| PMTA-2008-02037 | Appeal & suit rights under the Coal Excise Tax Refund provisions of the Energy Improvement & Extension Act of 2008 | 6532.02-00; 4121.00-00 |
| PMTA-2008-02036 | When a State Tax Return should be obtained under the SFR/MI Program | 7491.00-00 R 1970 |
| PMTA-2008-02032 | Installment agreement requests without specific amounts | 6159.00-00 |
| PMTA-2008-02030 | Application of 751(c) | 751.00-00 |
| PMTA-2008-02027 | HR 1424 as it relates to AMT/ISO and Offers in Compromise | 7122.00-00; 6402.00-00 |
| PMTA-2008-02018 | IRS's obligation to correct & prevent violations of the automatic stay | 09.08.00-00, 7433.00-00 |
| PMTA-2008-02014 | Form 8300 Penalties and Limitations Period | 6722.00-00, 6721.00-00 |
| PMTA-2008-01998 | Timeliness of CDP Hearing Requests Submitted by Fax | 632.00-00, 6330.00-00, 7502.00-00, 7503.00-00 |
| PMTA-2008-01997 | Possible CSED Expiration | 7122:00-00 |
| PMTA-2008-01979 | Estimated Tax Penalties | 6655.00-00 |
| PMTA-2008-01978 | Notice of Adverse Determination | 7611.00-00 |
| PMTA-2008-01977 | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01976 | Proposed Notice of Church Tax Examination | 7611.00-0 |
| PMTA-2008-01974 | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01970 | SBSE Fuel Compliance Officer GPS Memorandum of Understanding | 0552A.02-01 |
| PMTA-2008-01967 | Section 42, Low Income Housing Credit Assessment of Penalties under section 42(I)(3) | 42.00-00 |
| PMTA-2008-01957 | Response to Inquiry from Central Collection Authority of Ohio | 6103.00-00 |
| PMTA-2008-01947 | Correspondace to the Taxpayer for Missing Information and Supporting Schedules | 6611.00-00 |
| PMTA-2008-01942 | Acceptance of Cash Payments at Taxpayer Assistance Centers | 9999.98-00 |
| PMTA-2008-01934 | Supplement to Memo to Entitled Granting requests for extension of time to pay estate tax under section 6161 | 6161.00-00 |
| PMTA-2008-01931 | Request for Opinion on the Assertion of a Penalty under I.R.C. 6652(c)(1)(A) | 6652.00-00 |
| PMTA-2008-01859 | Section 7216 -- Use of an Opt-out Check-the-box 'Consent' | 7216.00-00 |
| PMTA-2008-01858 | Request for Counsel Advice - Credit Interest on Overpayments | 6611.07-00 |
| PMTA-2008-01850 | Overpayment Interest made on Deposits under IRS 6603 | 6603.00-00 |
| PMTA-2008-01836 | Tax Compliance Checks for Federal Employees | 6103.00-00 |
| PMTA-2008-01814 | Other Agency Confidentiality Agreements | 6103.00-00 |
| PMTA-2008-01813 | Refund of overpayment | 6611.00-00 |
| PMTA-2008-01809 | Exchange Traded Funds invested in Metal | 7701.00-00 |
| PMTA-2008-01789 | Using State Tax Admininstration Audit Reports for Federal Adjustments | 6103.00-00 6020.00-00 6211.00-00 |
| PMTA-2008-01774 | Power of Attorney and Timely TFRP Protest | 6672.00-00 |
| PMTA-2008-01758 | Statutory Notices of Deficiency Issued In Conjunction with ASFRs | 6212.00-00 |
| PMTA-2008-01725 | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01719 | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01718 | EO/FSLG Employment Tax Coordination Task Force: Taxation of Dual Character Taxpayers | 3121.00-00 |
| PMTA-2008-01716 | Section 6657 Penalties and Electronic Funds Transfers | 6657.00-00 |
| PMTA-2008-01699 | Trade Adjustments Act and Health Care Tax Credit | 35.00-00 |
| PMTA-2008-01694 | Effect of section 6651 failure to file penalty on withholding | 6651.00-00 |
| PMTA-2008-01680 | Tribal Elected and appointed officials | 7871.00-00 |
| PMTA-2008-01672 | Child Tax Credit and Dependency Exemption | 151.00-00 152.00-00 |
| PMTA-2008-01654 | Form 8300 Reporting of Mobile Home Sales | 6050I.00-00 |
| PMTA-2008-01650 | Correcting a Notice of Federal Tax Lien | 6325.00-00 |
| PMTA-2008-01646 | Reporting Gift Card Redemptions on Form 8027 | 6051.00-00 |
| PMTA-2008-01641 | Regional Income Tax Agencies | 6103.00-00 |
| PMTA-2008-01634 | Last Known Address Issues | 6212.00-00 |
| PMTA-2008-01627 | Participant directed purchases | 402.00-00 |
| PMTA-2008-01624 | Excess contribution plan | 83.00-00 |
| PMTA-2008-01618 | Deferred payments | 415.00-00 |
| PMTA-2008-01611 | Constructive receipt of income | 451.00-00 |
| PMTA-2008-01608 | Early retirement benefits | 415.00-00 |
| PMTA-2008-01605 | Long term disability coverage | 401.00-00 |
| PMTA-2008-01604 | Election for UBIT | 419.00-00 |
| PMTA-2008-01603 | Non-elective employer contributions | 3121.00-00 |
| PMTA-2008-01602 | Eligible roll-overs | 3405.00-00 |
| PMTA-2008-01601 | Distribution from qualified plan | 401.00-00 |
| PMTA-2008-01600 | Interest exclusion under section 133 | 133.00-00 |
| PMTA-2008-01599 | Securities acquisition loan | 4975.00-00 |
| PMTA-2008-01593 | Continued Applicability of GCM 39343 | 501.07-05 |
| PMTA-2008-01579 | SPEC Accuracy Measurement | 6103.00-00 |
| PMTA-2008-01576 | Received Date Procedures for Mail Containing a Private Postmark | 7502.00-00 |
| PMTA-2008-01574 | Taxable Tires | 4072.00-00 |
| PMTA-2008-01573 | Bulk Electronic Levy Project | 6331.00-00 |
| PMTA-2008-01572 | Section 45D, New Markets Tax Credit | 45D.00-00 |
| PMTA-2008-01571 | Use of AAMVA to Transmit Heavy Highway Vehicle Use Tax Information to State Departments of Motor Vehicles | 6103.00-00 4481.00-00 |
| PMTA-2008-01569 | Form 720 TO/CS Reviews/ Contacts and CBRS Contacts | 7602.00-00 7605.00-00 |
| PMTA-2008-01568 | Low Income Buildings Under § 42 Damaged by Casualty Events | 42.00-00 |
| PMTA-2008-01567 | Nominee lien issues | 6320.00-00 |
| PMTA-2008-01556 | Qualifications for exemption under section 528 | 528.00-00 |
| PMTA-2008-01547 | Determination of employment status under 102(c) | 102.00-00 |
| PMTA-2008-01546 | Proposed language for revocation of PLR and draft closing agreement | 501.00-00 |
| PMTA-2008-01545 | Review of application for exempt status | 501.00-00 |
| PMTA-2008-01542 | Recognition of New VEBA plan | 501.00-00 |
| PMTA-2008-01541 | Evaluation of Exempt status under 501(c)(9) | 501.00-00 |
| PMTA-2008-01540 | Review of ruling request under 419A | 419A.00-00 |
| PMTA-2008-01539 | VEBA plan under 501(c)(9) | 501.00-00 |
| PMTA-2008-01538 | Accumulated reserves under 419A | 419A.00-00 |
| PMTA-2008-01537 | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01536 | Employee benefit plan under 501(c)(9) | 501.00-00 |
| PMTA-2008-01535 | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01534 | Self-funded medical benefits plan reimbursements | 105.00-00 |
| PMTA-2008-01533 | Plans under 501(m) | 501.00-00 |
| PMTA-2008-01531 | Evaluation of qualifications for 501(c)(9) status | 501.00-00 |
| PMTA-2008-01530 | Evaluation of qualifications for exempt status under 509 | 509.00-00 |
| PMTA-2008-01529 | Evaluation of qualifications for exempt status under 501(c)(5) | 501.00-00 |
| PMTA-2008-01528 | Consideration of qualifications for exempt status under 501(9)(c) | 501.00-00 |
| PMTA-2008-01480 | UBIT | 512.00-00 |
| PMTA-2008-01454 | Qualifications for 501(c)(26) exemption | 501.00-00 |
| PMTA-2008-01453 | Qualifications for 501(c)(26) exemption | 501.00-00 |
| PMTA-2008-01396 | Review of proposed ruling | 831.00-00 |
| PMTA-2008-01393 | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01392 | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01391 | Qualification as insurance company | 831.00-00 |
| PMTA-2008-01373 | Discriminatory health plan | 410.00-00 |
| PMTA-2008-01372 | Discriminatory health plan | 410.00-00 |
| PMTA-2008-01371 | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01370 | Permissible VEBA benefits | 501.00-00 |
| PMTA-2008-01369 | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01365 | Qualification for 501(c)(3) status | 501.00-00 |
| PMTA-2008-01361 | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01360 | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01357 | Application of section 6652(c)(1)(A) penalty | 6652.00-00 |
| PMTA-2008-01355 | Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01354 | Proposed Notice of Church Tax Examination | 7611.00-00 |
| PMTA-2008-01353 | Reporting SECA payments made to medical research participants | 162.00-00 |
| PMTA-2008-01347 | Complex interest issue for non-docketed case | 6611.00-00 |
| PMTA-2008-01344 | VEBA Section 501(c)(9) | 501.00-00 |
| PMTA-2008-01343 | Qualification as insurance company | 816.00-00 |
| PMTA-2008-01342 | Treatment of Gain or Loss for complete liquidation distribution | 332.00-00 |
| PMTA-2008-01341 | Treatment of Scholarship or Fellowship grants | 117.00-00 |
| PMTA-2008-01340 | Welfare benefit fund - section 419 | 419.00-00 |
| PMTA-2008-01339 | VEBA Section 501(c)(9) | 501.00-00 |
| PMTA-2008-01338 | Application for status as social welfare organization | 501.00-00 |
| PMTA-2008-01337 | Termination of foundation status under 507(a)(1) | 507.00-00 |
| PMTA-2008-01336 | Application of Section 45B | 45.00-00 |
| PMTA-2008-01318 | Subordination limit under section 401(h)(1) | 401.00-00 |
| PMTA-2008-01314 | Qualified disclaimers under section 2518 | 2518.00-00 |
| PMTA-2008-01307 | Employee benefit plans | 401.00-00 |
| PMTA-2008-01304 | Excess benefit plan | 401.00-00 |
| PMTA-2008-01299 | Pension Plan | 401.00-00 |
| PMTA-2008-01297 | Annual Additions under section 415 | 415.00-00 |
| PMTA-2008-01296 | Request for TA under section 457 in PLR request | 457.00-00 |
| PMTA-2008-01256 | Review of Proposed Notice of Church Examination | 9999.98-00 |
| PMTA-2008-01249 | Accuracy Related Penalties and Automated Underreporter Program | 6662.00-00 |
| PMTA-2008-01243 | Review of Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01241 | Review of Proposed Notice of Church Examination | 7611.00-00 |
| PMTA-2008-01236 | Determination that Property Cannot Be Kept without Great Expense | 9999.98-00 |
| PMTA-2008-01233 | Application of Compliance Assurance Process (CAP) to Prospective or Incomplete Transactions | 9999.98-00 |
2012 | 2011 | 2010 | 2009 | 2008 | 2007
Page Last Reviewed or Updated: 2012-08-03
