These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service. Note: These items cannot be used or cited as precedent. 2009 20095001F — Small Ethanol Producer Credit – Qualification as an eligible small ethanol producer PDF 20094302F — Execution of Form 872-P PDF 20094301F — Deductibility of Statutory Stock Options under Sec. 174 PDF 20093801F — Separate Gift Card Company Servicing Affiliated Restaurants PDF 20093701F — Collection of Employment Taxes from the Property of the Individual Single Member of a Disregarded Entity PDF 20092103F — Worker Classification of Review Board Members PDF 20092102F — Seizure and Sale of Right to Renew Season Tickets PDF 20092101F — Advice Concerning I.R.C. Section 845(b) PDF 20090801F — Deductibility of Interest by U.S. Insurance Subsidiary PDF 20085201F — MEGA Tax Credit PDF 2008 20084602F — Application of Proceeds Obtained from sale of Seized Property PDF 20084601F — Assessment and Collection of the Addition to Tax under I.R.C. Sec. 6651 for failing to Pay the Tax Agreed Upon in the Closing Agreement PDF 20084304F — Deductibility of Anti-trust Settlement Payments PDF 20084204F — Erroneous Refund of Withheld Social Security Tax PDF 20084104F — Accrual of Telecast License Fees PDF 20082804F — Securing Extensions of the Statute of Limitations from S Corporation Shareholders that are Grantor Trusts PDF 20082803F — Involuntary Conversions of Broadcasting Equipment PDF 20082802F — Relief under I.R.C. Section 1341 for Payments made to Settle Qui Tam ("Whistleblower") Lawsuits PDF 20082801F — Recognition of Gift Card Sale Proceeds PDF 20080101F — Taxation of Purported Contingent Payment Sale PDF Related topic Legal Advice Issued by Field Attorneys
