Ezel / IRS Rulings / 200404001

TAM 200404001: IRS withdraws earlier air transportation excise tax advice

Number
200404001
Outcome
Revocation
Document type
Technical Advice Memorandum
IRS subject
Transportation of Persons by Air (Taxable v. Nontaxable)
Topics
Excise taxes
Code sections
§ 4261
Ruling dated
June 24, 2003
Publicly released
January 23, 2004
Source
View Official PDF

Apply this to your situation

This page covers IRS technical advice on one taxpayer's case, issued in 2004, 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 2004
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

The IRS withdrew a 1986 technical advice memorandum about a taxpayer’s operations and the § 4261 excise tax on amounts paid for passenger air transportation. The withdrawal took effect September 1, 2003, under Revenue Procedure 2003-2. The short notice does not restate the earlier advice or give a new answer to the air tax question. It says the taxpayer could rely on that advice until its withdrawal.

Ruling snapshot

  • Question: Does the 1986 technical advice memorandum remain in effect?
  • Outcome: Withdrawn effective September 1, 2003.
  • Key authorities: IRC § 4261; Rev. Proc. 2003-2, § 23.04.

Full text (IRS public release)

INTERNAL REVENUE SERVICE
NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM

June 24, 2003

Number: 200404001
Release Date: 1/23/2004
Third Party Contact: None
Index (UIL) No.: 4261.00-00
CASE MIS No.: TAM-136223-03/CC:PSI:B08

Director,

Taxpayer's Name:

Taxpayer's Address:

Taxpayer's Identification No.:

No Conference Held

Legend:

Taxpayer =

On February 27, 1986, the Internal Revenue Service (IRS) issued ruling 8623005 with respect to the operations of Taxpayer. That Technical Advice Memorandum (TAM) concerned the excise tax imposed on the amount paid for the air transportation of persons by § 4261 of the Internal Revenue Code.

In accordance with section § 23.04 of Revenue Procedure 2003-2, 2003-1 IRB 76, 106, the IRS is withdrawing the ruling, effective September 1, 2003. Under that revenue procedure, the taxpayer may rely on a TAM until withdrawn.

Caveats

A copy of this technical advice memorandum is to be given to the taxpayer.
Section 6110(k)(3) provides that it may not be used or cited as precedent. Under
§ 6110(c), names, addresses, and identifying numbers have been deleted.

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