Ezel / IRS Rulings / 200216027

TAM 200216027: Impact fee advice modified and retroactive relief found inapplicable

Number
200216027
Outcome
Advice
Document type
Technical Advice Memorandum
IRS subject
Eligible Basis; Other Intangible Property; Modified Accelerated Cost Recovery System; Capitalization and Inclusion in Inventory Costs of Certain Expenses; Effect of Private Rulings
Topics
Income and deductions Procedure, penalties, and administration
Code sections
§ 7805
Ruling dated
March 11, 2002
Publicly released
April 19, 2002
Source
View Official PDF

Apply this to your situation

This page covers IRS technical advice on one taxpayer's case, issued in 2002, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2002
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It answered an IRS office's question about one taxpayer's case on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

This one-page technical advice memorandum modifies an earlier TAM on impact fees to make it consistent with Revenue Ruling 2002-9. It also lifts a suspension on considering the impact fee issue in another TAM. In light of that revenue ruling and the modification, the IRS says relief under IRC § 7805(b)(8) is not applicable. The memorandum does not repeat the earlier advice or explain the underlying treatment of the fees.

Ruling snapshot

  • Question: How do Revenue Ruling 2002-9 and the revised impact fee advice affect the pending request for § 7805(b)(8) relief?
  • Outcome: Advice given: earlier TAM modified, suspension lifted, and § 7805(b)(8) found inapplicable
  • Key authorities: IRC § 7805(b)(8); Rev. Rul. 2002-9; TAMs 200043016 and 200203013

Full text (IRS public release)

INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM

March 11, 2002

Number: 200216027
Release Date: 4/19/2002
Index (UIL) No.: 42.04-00, 167.14-11, 168.00-00, 263A.00-00, 7805.05-00 CASE MIS No.: TAM-111584-02/CC:PSI:B5

Industry Director
Natural Resources & Construction (LM:NRC)

Taxpayer’s Name:
Taxpayer’s Address:
Taxpayer’s Identification No:
Tax Year Involved:

This technical advice memorandum (TAM) modifies TAM 200043016 (July 14,
2000) to make it consistent with Revenue Ruling 2002-9, 2002-10 I.R.B. 614, as it applies to the issue of impact fees.

   Further, this TAM lifts the suspension on consideration of the impact fee issue in

TAM 200203013 (October 9, 2001), where the taxpayer requested, in part, that relief under § 7805(b)(8) of the Internal Revenue Code as to the issue of impact fees, be extended to it and that TAM 200043016 be applied without retroactive effect. Based on the holding in Revenue Ruling 2002-9 and the modification of TAM 200043016 by this TAM, § 7805(b)(8) is not applicable.

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