Legal Advice Issued to Program Managers During 2010
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-2010-068 | Return Information and Employee Notification | 6103.02-02 |
| PMTA-2010-067 | Section 6603 remittances | 6603.00-00 |
| PMTA-2010-066 | Funds Levied from State Pension Payments After Death of Taxpayer | 50.36.00-00; 6343.00-00; 6532.04-01; 7426.00-00 |
| PMTA-2010-065 | Disclosure of Extract Data to State Department of Revenue | 6103.04-01 |
| PMTA-2010-064 | Levy upon Credit Card Processor & Bank Reserve or Charge-Back Accounts | 6331.00-00; 6323.00-00 |
| PMTA-2010-063 | Withholding Recommendation | 3402.00-00; 7623.00-00 |
| PMTA-2010-062 | Payment of Refund Protection and Credit Reduction Claims | 7623.00-00 |
| PMTA-2010-061 | Rescission of Notice Section 6330 Rights Issued During Suspension of Collection of the Section 6707A Penalty | 6330.00-00 |
| PMTA-2010-060 | Criminal Fines and Whistleblower Awards | 7623.00-00 |
| PMTA-2010-059 | Agreement to Extend Statute of Limitaitons on Assessment and Reg. Section 1.48-12(d)(7) | 6229.00-00; 47.00-00 |
| PMTA-2010-058 | As a condition for issuing a certificate of discharge in a short sale situation, may the Service require that it be paid the sum that otherwise would be applied to junior real estate transfer taxes | 6325.00-00 |
| PMTA-2010-057 | Combined Federal State Information Reporting Program | 6103-.01-02 |
| PMTA-2010-056 | Determining the "Amount in Controversy" for Purposes of LITC Representation | 7526.00-00 |
| PMTA-2010-055 | Penalty Provisions of H.R. 2847 | 6662.07-00; 6662.08-00; 6662A.00-00 |
| PMTA-2010-054 | Section 6501(h) and (k): Assessment Expiration Date | 6501.01-03 |
| PMTA-2010-053 | Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference | 6320.00-00; 6330.00-00 |
| PMTA-2010-052 | Practice by Oklahoma Public Accountants | 0099.33-00 |
| PMTA-2010-051 | Oregon Public Accountants | 0099.33-00 |
| PMTA-2010-050 | Maine Public Accountants | 0099.33-00 |
| PMTA-2010-049 | Practice by Michigan Public Accountants | 0099.33-00 |
| PMTA-2010-048 | Practice by Idaho Public Accountants | 0099.33-00 |
| PMTA-2010-047 | Iowa Public Accountants | 0099.33-00 |
| PMTA-2010-046 | Practice by Kansas Public Accountants | 0099.33-00 |
| PMTA-2010-045 | Practice by Arkansas Public Accountants | 0099.33-00 |
| PMTA-2010-044 | Practice by New Hampshire Public Accountants | 0099.33-00 |
| PMTA-2010-043 | Practice by Montana Public Accountants | 0099.33-00 |
| PMTA-2010-042 | Hawaii Public Accountants | 0099.33-00 |
| PMTA-2010-041 | Vermont Public Accountants | 0099.33-00 |
| PMTA-2010-040 | North Dakota Public Accountants | 0099.33-00 |
| PMTA-2010-039 | West Virginia Public Accountants | 0099.33-00 |
| PMTA-2010-038 | Tennessee Public Accountants | 0099.33-00 |
| PMTA-2010-037 | Alaska Public Accountants | 0099.33-00 |
| PMTA-2010-036 | Practice by New York Public Accountants | 0099.33-00 |
| PMTA-2010-035 | Practice by Illinois Public Accountants | 0099.33-00 |
| PMTA-2010-034 | Ohio Public Accountants | 0099.33-00 |
| PMTA-2010-033 | Connecticut Public Accountants | 0099.33-00 |
| PMTA-2010-032 | Practice by South Carolina Public Accountants | 0099.33-00 |
| South Dakota Public Accountants | 0099.33-00 | |
| PMTA-2010-030 | Delaware Public Accountants | 0099.33-00 |
| Oregon Public Accountants | 0099.33-00 | |
| PMTA-2010-028 | Alabama Public Accountants | 0099.33-00 |
| PMTA-2010-027 | Colorado Registered Accountants | 0099.33-00 |
| PMTA-2010-026 | California Public Accountants | 0099.33-00 |
| New Jersey Public Accountants | 0099.33-00 | |
| Rhode Island Public Accountants | 0099.33-00 | |
| Section 6603 remittances | 6603.00-00 | |
| TAS Employees Interacting with Unenrolled Return Preparers | 9999.00-00 | |
| Section 6103, 7214, and 7803(c)(4)(A)(iv) and Identity Theft | 7803.02-01; 6103.09-02; 7214.00-00 | |
| Application of Section 6717, Refusal of Entry | 6717.00-00 | |
| Disclosure of Nonbank Trustee Investigation Information | 6103.00-00; 552.06-04 | |
| Katrina Loss Statute of Limitations | 6511.00-00; 7508A.00-00 | |
| Treatment of Multiple Filed Returns for the Same Tax Period | 6013.00-00; 6201.00-00; 6501.00-00 | |
| Delegated Authority to make Lien Determinations in Non-streamlined Installment Agreement Cases | 7803.01-00 | |
| Disclosure of Customer's status as Potentially Dangerous Taxpayer or Caution Upon Contact Taxpayer | 6103.08-00; 7213.01-01 | |
| Request for Chief Counsel Opinion about Disclosures to E-Fax Service Providers | 6103.03-00 | |
| Electronic Return Originator/VITA Volunteer Disclosures | 552.06-00 | |
| I.R.C. § 6050I Reporting Requirement | 6050I.00-00 | |
| PMTA-2010-011 | Application of § 501(q) to Organizations Assisting Homeowners Who are at Risk of Foreclosure | 501.45-00 |
| PMTA-2010-010 | TAD (Taxpayer Advocate Directive) 2010-3 | 6502.00-00; 6404.00-00 |
| PMTA-2010-009 | Section 3421 of the IRS Restructuring & Reform Act of 1996, Pub. L. No. 105-206 |
6320.00-00 |
| PMTA-2010-008 | Statute of Limitations for Form 720 Terminal Operator (TO and Carrier Summary (CS) | 6725.00-00 |
| PMTA-2010-007 | Biological Parent and Section 131 | 131.00-00 |
| PMTA-2010-006 | Submission of Financial Information as a Condition to Granting a Face-to-face Collection Due Process Conference | 6320.00-00; 6300.00-00 |
| PMTA-2010-005 | Tenants-in-Common Structures with Bankrupt Master Tenants | 7701.02-02; 761.01-02 |
| PMTA-2010-004 | Check Conversion Notice Requirements | 55.00-00; 78A.05.03-01 |
| PMTA-2010-003 | Request advice on IRC Section 6676 Claims for Refund or Credit Penalty in Relation to Joint and Several Liability | 6676.00-00 |
| PMTA-2010-002 | Taxability of Private Pensions under the U.S.-Switzerland Treaty | 47.18.00-00 |
| PMTA-2010-001 | Accuracy-Related Penalty on Underpayments | 6662.00-00 |
2012 | 2011 | 2010 | 2009 | 2008 | 2007
Page Last Reviewed or Updated: 2012-08-04
