Ezel / IRS Rulings / 200550001

IRS 200550001: Notice says the item was pulled

Number
200550001
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Suspension of Statute of Limitations
Topics
Procedure, penalties, and administration
Publicly released
December 16, 2005
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, issued in 2005, 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 2005
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 for this number contains only a notice saying the item was pulled under Notice 2003-022. It contains no determination, analysis, issue date, or substantive discussion of the index topic. The index labels the item as concerning suspension of the statute of limitations, but the released page does not explain that label or provide a ruling to summarize.

Ruling snapshot

  • Question: No question appears in the released page.
  • Outcome: Pulled; no determination text was released at this number.
  • Key authorities: Notice 2003-022 is named in the released page without further explanation.

Full text (IRS public release)

200550001

Pulled per Notice 2003-022.

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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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