Legal Advice Issued to Program Managers During 2011
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-2011-42 | Separate CDP Notices for Failure-to-file and Failure-to-pay Additions to Tax. | 6230.00-00, 6330.00-00 |
| PMTA-2011-41 | Form 14145, IRS Applicant Contact Information | 9999.92-02 |
| PMTA-2011-40 | Predictive Dialer (PD) Campaign Opinion Request | 9999.92-00, 6103.00-00 |
| PMTA-2011-39 | Whether I.R.C. § 1314 holds open the period of limitation for filing suit for credit or refund under I.R.C. § 6532 for an additional year beyond the usual two year period following a notice of claim disallowance, such that I.R.C. § 6514 does not bar issuance of the credit or refund? | 6514.00-00, 1311.00-00, 1314.00-00 |
| PMTA-2011-38 | Extension of Section 6206 Assessment Period | 6206.00-00 |
| PMTA-2011-37 | Proper Treatment of Tax, Payments, Credits, And Refunds In Determining "Amount Shown As Tax" And "Tax Required To Be Shown, Which Is Not So Shown" For Computing The Additions to Tax Under IRC § 6651(a)(2) and (3) | 6651.00-00 |
| PMTA-2011-36 | Section 6015 and the First-Time Homebuyer Credit | 6015.00-00 |
| PMTA-2011-35 | Use of the common law right of offset to recover erroneous refunds and restitution amounts | 6402.01-00 |
| PMTA-2011-34 | Use of the Treasury Offset Program to Collect Delinquent Restitution Payments | 9999.92-00 |
| PMTA-2011-33 | Powers of Attorney in the Context of Whistleblower Cases | 7623.04-00 |
| PMTA-2011-32 | Powers of Attorney in the Context of Whistleblower Cases | 7623.04-00 |
| PMTA-2011-31 | Whistleblower Office Disclosures of Tax Return Information | 7623.04-00 |
| PMTA-2011-30 | I.R.C. § 6330 Collection Due Process Hearing and I.R.C. § 7429 Review | 6330.00-00, 7429.00-00 |
| PMTA-2011-29 | Release of WCC Medical Records to the IRS's Criminal Investigation Division for Purposes of Employment Fraud Investigation | 0552A.02-00, 0552A.02-01 |
| PMTA-2011-28 | Application of the Section 6657 Penalty to a Dishonored Instrument Submitting Levied Funds | 6657.00-00 |
| PMTA-2011-27 | Request for Advice: Code Sections IRC § 6404(e)(1) and IRC § 7524 | 6404.00-00, 7524.00-00 |
| PMTA-2011-26 | Collection of Post-Petition Tax/CSED Suspension In Individual Chapter 11 and Chapter 13 Cases | 9115.00-00 |
| PMTA-2011-25 | IRS's Authority to Collect by Administrative Means when Notice and Demand Are Untimely under I.R.C. § 6303(a) | 6303.00-00 |
| PMTA-2011-24 | Request for Review of Opinion - Instructions to Staff under 5 U.S.C. § 552(a)(2)(C) | 37.00-00 |
| PMTA-2011-23 | Disclosures in Response to Demands for Tax Records | 6103.09-00 |
| PMTA-2011-22 | Retention of Returns and Return Information upon Contract Completion | 6103.14-00 |
| PMTA-2011-21 | Disclosure, Examination, and Notice Issues Regarding Information Matching Program | 7605.01-00 |
| PMTA-2011-020 | Tax Return Preparer's Alteration of a Return | 6065.03-01 |
| PMTA-2011-019 | Application of Payments made under Installment Agreements and Offers in Compromise involving Resitution-Based Assessments and Non-Restitution-Based Assessments | 6201.00-00 |
| PMTA-2011-018 | Accrual of Telephone Excise Tax Refund Income | 451.08-00 |
| PMTA-2011-017 | Treas Reg Section 301.6103(c)-1(d)(2)(i) and the Combined Fed/State Filing Program | 6103.04-01 |
| PMTA-2011-016 | IRC Section 6532 Commencement of Two Year Period for Filing Suit and the Claim Disallowance Letter | 6532.00-00 |
| PMTA-2011-015 | Section 530, Reasonable Reliance Safe Harbor | 3121.00-00; 3121.10-02; 3121.10-03; 3121.10-04; 3306.07-00; 3306.07-02; 3306.07-04; 3401.04-00 |
| PMTA-2011-014 | Timeliness of CDP Hearing Requests Hand Delivered to TA Centers | 6320.00-00; 6330.00-00; 6091.00-00 |
| PMTA-2011-013 | Horse's Tax Service, POSTN-123371-03 | 6065.00-00; 6664.00-00 |
| PMTA-2011-012 | Rescission of Notice of the Right to a Section 6320 Hearing | 6320.00-00 |
| PMTA-2011-011 | The Test for "Predecessor" in I.R.C. § 6330(f) and (h) | 6630.00-00 |
| PMTA-2011-010 | Assistance in Connection with the Modernization of Art Appraisal Services | 6103.11-00 |
| PMTA-2011-009 | Validity of Tax Returns Filed with Stolen Social Security Numbers | 6011.02-00; 6203.00-00; 6501.04-00; 6501.06-00 |
| PMTA-2011-008 | Application of Coca-Cola v. U.S.. 87 Fed. Cl. 253 (2009) | 6611.00-00 |
| PMTA-2011-007 | Application of Federal Contractor Levy Collection Due Process Provisions | 6330.00-00 |
| PMTA-2011-006 | CSED Extensions and Reinstated Installment Agreements | 6502.00-00 |
| PMTA-2011-005 | Application of Federal Contractor Levy Collection Due Process Provisions | 6330.00-00 |
| PMTA-2011-004 | Booster Club Fundraising | 170.00-00 |
| PMTA-2011-003 | Application of IRC Section 6662(d) and 6676 to First-Time Homebuyer Credit Cases | 6662.00-00; 6664.01-00; 6676.00-00 |
| PMTA-2011-002 | Determination of Character, Source, and Withholding Requirements with respect to Whistleblower Awards paid to Nonresident Alien Individuals | 7623.00-00 |
| PMTA-2011-001 | Withholding Information Reporting under Section 7623(a) | 3402.00-00; 7623.00-00 |
2012 | 2011 | 2010 | 2009 | 2008 | 2007
Page Last Reviewed or Updated: 2013-04-11
