Legal Advice Issued to Program Managers During 2009
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-2009-165 | Energy Star Appliance Rebate program | 61.00-00; 6041.00-00 |
| PMTA-2009-164 | Return Preparer Penalty Assessments for EIC Due Diligence and Understatements on Preparers who are Employers | 6694.00-00; 6694.00-00 |
| PMTA-2009-163 | Trust Fund Recovery Penalties: Proving Issuance and Receipt of Letters 1153 | 6672.00-00; 6330.00-00 |
| PMTA-2009-162 | First-time Homebuyer Credit & Overpayment Interest | 36.00-00; 6611.00-00 |
| PMTA-2009-161 | Disallowance of Credit for Federal Income Tax Withholding When SSN/ITIN Mismatch Occurs | 31.00-00; 6109.06-00 |
| PMTA-2009-160 | Zero-Net Rate netting questions | 6621.00-00 |
| PMTA-2009-159 | GATT Interest and Refund of Employee's FICA Tax Overpayment | 6621.00-00, 6621.04-00, 6402.00-00 |
| PMTA-2009-158 | Withdrawal of NFTL After Release | 6323.00-00; 6325.00-00 |
| PMTA-2009-157 | Preparer Earned Income Tax Credit (EIC) Due Diligence Questions | 6695.00-00 |
| PMTA-2009-156 | Interpretation of "reinstatement" under IRC § 6033(j)(1) & group rules | 6033.00-00 |
| PMTA-2009-155 | Interpretation of "Publication" under IRC §§ 6033(j) and 7428(c) | 6033.00-00; 7428-00.00 |
| PMTA-2009-154 | TFRP Timeliness Issue | 6672.00-00 |
| PMTA-2009-153 | Section 4483(e) Logging Vehicles | 4483.08-00 |
| PMTA-2009-152 | Fraud Digest & Section 1204 | 0099.4-13 |
| PMTA-2009-151 | Pigford v. USDA | 61.22-00; 6050P.00-00 |
| PMTA-2009-122 | Various Questions Concerning How to Collect and Apply Restitution Payments | 9111.12-04 |
| PMTA-2009-120 | Request for Advice Regarding Practitioner's FOIA Request for Misconduct Reports on which OPR has taken no Action | 552.00-00 |
| PMTA-2009-107 | Withdrawal of Application for Change in method of Accounting | 168.31-00 |
| PMTA-2009-100 | Disclosure of Federal Tax Information to Indian tribal child support enforcement agencies | 6103.00-00 |
| PMTA-2009-095 | Reference Numbers and the Failure-to-Pay Penalties | 6651.00-00 |
| PMTA-2009-085 | Taxation of Department of Veterans Affairs Disability Compensation - United States - Germany Income Tax Treaty | 9114.00-00 |
| PMTA-2009-082 | Section 218 Modifications | 218.00-00 |
| PMTA-2009-068 | Reimbursement of HSPD-12 Expenses | 162.00-00; 62.00-00 |
| PMTA-2009-056 | Interest-Free Adjustments in the Audit Context | 6205.00-00 |
| PMTA-2009-055 | FY 2008: Review of Section 1204 TIGTA Review Results | 0099.4-13 |
| PMTA-2009-054 | Section 1204 & Career Connector Application | 0099.4-13 |
| PMTA-2009-046 | Issues involving bonds and liens as security for an election to defer payment of estate tax under 6166 | 6166.00-00 |
| PMTA-2009-041 | Revenue Officer Signature on Levies and Notices of Levy | 6330.00-00, 6331.00-00 |
| PMTA-2009-035 | Income & Employment Tax Consequences & Proper Reporting of Employment-Related Judgments & Settlements | 61.00-00, 3101.00-00, 3111.00-00, 3402.00-00 |
| PMTA-2009-034 | Section 3509 | 3509.00-00 |
| PMTA-2009-027 | Application of Payments to unpaid liabilities that include portions of regular (non-ISO) tax liabilities and ISO AMT tax liabilities | 53.00-00 |
| PMTA-2009-026 | Statute of Limitations for Certain Excise Tax Credits | 6426.00-00 |
| PMTA-2009-024 | Identity Theft & Disclosure under § 6103 | 6103.00-00, 6103.02-01, 6103.02-02, 6103.02-03, 6103.05-12 |
| PMTA-2009-02038 | Offset provision applicable to credit under section 45P | 45P.00-00 |
| PMTA-2009-02037 | 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-2009-02036 | When a State Tax Return should be obtained under the SFR/MI Program | 7491.00-00 R 1970 |
| PMTA-2009-02032 | Installment agreement requests without specific amounts | 6159.00-00 |
| PMTA-2009-02030 | Application of 751(c) | 751.00-00 |
| PMTA-2009-02027 | HR 1424 as it relates to AMT/ISO and Offers in Compromise | 7122.00-00 6402.00-00 |
| PMTA-2009-02018 | IRS' obligation to correct & prevent violations of the automatic stay | 09.08.00-00 7433.00-00 |
| PMTA-2009-02014 | Form 8300 Penalties and Limitations Period | 6722.00-00 6721.00-00 |
| PMTA-2009-01998 | Timeliness of CDP Hearing Requests Submitted by Fax | 632.00-00 6330.00-00 7502.00-00 7503.00-00 |
| PMTA-2009-01997 | Possible CSED Expiration | 7122:00-00 |
| PMTA-2009-010 | Verifying the Validity of Assessments in CDP Hearings when the Assessment is based on a Notice of Deficiency | 6320-00.00; 6330.00-00; 6651.00-00 |
| PMTA-2009-003 | Application of § 6601(c) in SFR Situations | 6603.00-00, 6611.00-00 |
| PMTA-2009-002 | Credit Card Convenience Fees | 212.18-00, 6311.00-00 |
2012 | 2011 | 2010 | 2009 | 2008 | 2007
Page Last Reviewed or Updated: 2012-08-03
