Ezel / IRS Rulings / 200240004

IRS 200240004: Pulled release marked wrong inspection date

Number
200240004
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Not Able to Identify Under Present List
Topics
Other topics
Publicly released
October 4, 2002
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, 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 resolved one taxpayer's situation 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.
Transcribed from a scanned original: the IRS released this determination as an image-only PDF. The full text below is a machine transcription, proofread against the scan. Check the original PDF before quoting exact language.
View official IRS release (PDF)

Plain-English summary

The released file identifies docket 200240004 and says "PULLED (Wrong Inspection Date)." It does not include the letter, facts, analysis, or an IRS conclusion. Because only the pull notice is available, this page cannot describe a tax determination or its outcome. The notice gives no issue date or legal authority.

Ruling snapshot

  • Question: No question is available in the released notice.
  • Outcome: Pulled; no ruling is available.
  • Key authorities: None stated in the notice.

Full text (IRS public release)

200240004

PULLED

(Wrong Inspection Date)

What does the Code say today, for your facts?

This determination bound one taxpayer and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

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