Ezel / IRS Rulings / 200305003

200305003: IRS notice says determination was pulled as a duplicate

Number
200305003
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Pulled as duplicate
Topics
Procedure, penalties, and administration
Publicly released
January 31, 2003
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, issued in 2003, 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 2003
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 official one-page release identifies number 200305003 and states “PULLED (Duplicate).” It contains no determination, legal analysis, or issue date. The notice does not identify the other copy. Because the release consists only of this notice, it gives no facts about a taxpayer, tax issue, or IRS conclusion to summarize.

Ruling snapshot

  • Question: No question appears in the released notice.
  • Outcome: Other: pulled as a duplicate.
  • Key authorities: None cited.

Full text (IRS public release)

200305003

PULLED

(Duplicate)

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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