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 PMTA 2022-02 PDF 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
