Ezel / IRS Rulings / 200319007

IRS record 200319007: Pulled for wrong inspection date

Number
200319007
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Pulled (Wrong Inspection Date)
Topics
Other topics
Publicly released
May 9, 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 IRS PDF contains only the release number and a notice that the record was pulled because of a wrong inspection date. It provides no determination, taxpayer facts, issue date, legal analysis, or tax outcome. The notice does not identify a replacement release.

Ruling snapshot

  • Question: Not disclosed in the released notice.
  • Outcome: Pulled for wrong inspection date.
  • Key authorities: None stated.

Full text (IRS public release)

200319007

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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