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.
2020-Current | 2012-2019 |2011 | 2010 | 2009 | 2008 | 2007
Note: These documents cannot be used or cited as precedent.
| Document number | Subject | Uniform Issue List (UIL) codes |
|---|---|---|
| PMTA-2024-06 PDF | Trust Fund Diversions As Taxable Income | 61.00-00, 6672.00-00, 7202.00-00 |
| PMTA 2024-05 PDF | Recapture of Excess Credits from Common Law Employer in certain Third-Party Payer Relationships | 6201.07-03 |
| PMTA 2024-04 PDF | Airline Fees for Seat Selection and Online Booking | 4261.00-00; 4261.01-00 |
| PMTA 2024-03 PDF | State Laws Satisfying the Section 508(e) Private Foundation Governing Instrument Requirements | 508.00-00, 508.04-00 |
| PMTA 2024-02 PDF | State Laws Satisfying the Requirements of Treas. Reg. Section 1.501(c)(3)-1(b)(4) | 501.03-00, 501.03-30 |
| PMTA-2024-01 PDF | Tax Return in Processible Form under Section 6611(g)(2) | 6611.09-00 |
| PMTA-2023-04 PDF | Reconsideration of Advice on Restoration of Back Pay to Exonerated Military Service Members | 139F.00-00 |
| PMTA-2023-03 PDF | Compliance with CP2100 or CP2100A Notice and Backup Withholding under Section 3406(a)(1)(A) | 3406.00-00 |
| PMTA-2023-02 PDF | Application of the Statute of Limitations for Assessment of Self-Employment Tax To Territorial Returns | 6501.00-00; 6017.00-00 |
| PMTA-2023-01 PDF | Refund Requests for Nominal Amounts of Excise Tax | 6402.00-00; 7422.01-04 |
| PMTA-2022-09 PDF | Whether Keystone Collections Group meets the Requirements of a State Agency, Body, or Commission to Qualify as a Regional Income Tax Agency (“RITA”) Under I.R.C. § 6103(b)(5) | 6103.04-01 |
| PMTA-2022-08 PDF | Allocation and Apportionment of Certain Legal Fees and Expenses for Purposes of Calculating Section 250 Foreign-Derived Intangible Income | 861.08-00 |
| PMTA-2022-07 PDF | Statute of Limitations | 6511.09-00 |
| PMTA-2022-06 PDF | Collection Procedures for Assets Located Outside the United States | 6301.00-00; 9450.18-00; 9460.00-00 |
| PMTA-2022-05 PDF | Application of the Additions to Tax under Sections 6651 and 6652 to a Filer That Submitted a Specified Return on Paper | 6011.06-01; 6651.00-00; 6652.00-00 |
| PMTA-2022-04 PDF |
IRC 501(c)(6) Organizations Providing Pension and Health Benefits |
501.06-00 |
| PMTA-2022-03 PDF | Destruction of Original Paper Document with Penalties of Perjury Statement | 7453.00-00 |
|
Authority to Mandate Tax-Software Developers to Embed Two-Dimensional Barcodes on Returns and Forms |
6011.06-01; 6011.06-03 |
|
| PMTA 2022-01 PDF | Basis of Assets of Former Public Charities for Section 4940 Purposes |
4940.02-00 |
| PMTA-2021-08 PDF | Return Information in FOIA Requests Submitted Using an Internet Portal | 0552.00-00; 6103.00-00 |
| PMTA-2021-07 PDF | Penalty for Failure to Deposit Taxes Deferred under CARES Act Section 2302(a)(2) | 6656.00-00; 3111.00-00; 3221.00-00; 6302.00-00 |
| PMTA-2021-06 PDF | Determining Overpayment Interest for Certain Individual Taxpayers Who Qualify for Relief under Section 7508A | 7508A.00-00; 6611.00-00; 6611.09-00 |
| PMTA-2021-05 PDF |
Taxpayer Specific Advice |
2036.02-00; 2038.00-00; 2642.06-00 |
| PMTA-2021-04 PDF | Automation of the IRS’s Income Verification Express Service (IVES) | 6061.00-00; 6064.00-00; 6103.02-06; 6103.03-00 |
| PMTA-2021-03 PDF |
Overpayment Interest Start Date When Filing Status Changes |
6611.00-00; 6611.07-00; 6611.09-00; 6013.02-01 |
| PMTA-2021-02 PDF |
Definition of Clinic under Section 7526 and $100,000 Limitation |
7526.00-00 |
| PMTA-2021-01 PDF | Account Holder Information Request to Participating Foreign Financial Institutions Not Subject to Model 2 IGA | 1471.00-00 |
| PMTA-2020-11 PDF | Authority to Mandate Machine-Readable Reportable Transaction Disclosure Forms | 6011.01-00; 6011.06-03 |
| PMTA-2020-10 PDF | Fee for Qualified Disclosures under § 2201 of the Taxpayer First Act | 6103.03-00; 6103.16-02; 9999.00-00 |
| PMTA-2020-09 PDF | Effect of Section 3402(d) on Preparation of Section 6020(b) Returns for Backup Withholding | 3402.00-00; 3403.00-00; 3406.00-00; 6020.00-00 |
| PMTA-2020-08 PDF | Period of Limitations for Adjustments Related to Section 965 for Partnerships | 965.00-00; 6229.00-00; 6501.00-00 |
| PMTA-2020-07 PDF | Notice and Demand Letter Disruption Due to COVID-19 Emergency | 7508A.00-00; 6303.00-00; 6651.00-00 |
| PMTA-2020-06 PDF | Withholding Credits on U.S. Source Income Distributed by a Foreign Complex Trust to U.S. Beneficiaries | 1462.00-00 |
| PMTA-2020-05 PDF | Restoration of Back Pay to Exonerated Military Service Members | 139.00-00 |
| PMTA-2020-04 PDF | Section 7508A(c) and the application of section 6611(b)(3) and (e), which limits overpayment of interest, to taxpayers who qualify for relief under section 7508A because of a Presidentially declared disaster or terroristic or military actions | 7508A.00-00; 6611.07-00; 6611.00-00 |
| PMTA-2020-03 PDF | Telephone numbers on correspondence to taxpayers | 01.07.00-00 |
| PMTA-2020-02 PDF | Treatment of incorrectly-addressed CDP hearing requests | 6320.00-00; 6330.00-00 |
| PMTA-2020-01 PDF | Applicability of Revenue Procedure 84-35 to Partnerships with Taxable Years beginning on or after January 1, 2018 | 6231.01-01; 6698.00-00 |