Ezel / IRS Rulings / 200552010

CCA 200552010: Counsel transmits technical advice on an accounting method issue

Number
200552010
Outcome
Other outcome
Document type
Chief Counsel Advice
IRS subject
General Rule for Methods of Accounting (Permissible v. Not Permissible)
Topics
Accounting methods and periods
Code sections
§ 446, § 6110
Ruling dated
September 9, 2005
Publicly released
December 30, 2005
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, 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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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

This Chief Counsel memorandum is a transmittal for a technical advice memorandum in a case indexed under § 446, the general rule for accounting methods. It describes how the advice should be provided to the taxpayer and how a redacted copy would become available for public inspection under § 6110. The two-page released PDF contains only the transmittal and distribution information. It does not include the underlying advice, the taxpayer's accounting method, or a legal conclusion about that method.

Ruling snapshot

  • Question: How should the technical advice be transmitted and disclosed?
  • Outcome: Other. The released transmittal has no substantive accounting method conclusion.
  • Key authorities: IRC §§ 446, 6110.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200552010
Release Date: 12/30/2005
CC:ITA:B02:EBCleverdon
POSTF-150779-04

UILC: 446.00-00

date: September 09, 2005
to: John F. Risacher
Director of Field Operations
LMSB:HMT
477 Michigan Avenue
Detroit, MI 48226

from: Clifford M. Harbourt, Senior Technician Reviewer Branch 2, Income Tax and Accounting

subject: Technical Advice Memorandum Transmittal

Taxpayer/TIN: ------------------------------------------- CASE MIS No.: TAM-139427-04 Year(s) or Period(s) Involved: -----------------
-----------------------
Attached is our memorandum in response to your request for technical advice in the case named above.
The attached memorandum comes within the scope of § 6110 of the Code and, accordingly, will be made open to public inspection in the Freedom of Information Reading Room, except in cases involving criminal investigations, civil fraud investigations, or jeopardy or termination assessments. This will normally occur 75-90 days after the date of mailing of the enclosed “Notice of Intention to Disclose” and the redacted copy of the technical advice memorandum to the taxpayer. These documents must be furnished to the taxpayer within 30 calendar days after the technical advice memorandum is mailed from the National Office, unless the IRS office to which the technical advice memorandum is addressed seeks reconsideration. The Notice of Intention to Disclose, Notice 438, must be appropriately dated in accordance with the instructions furnished by the National Office; the date of mailing of the Notice must be documented; and a copy of the Notice (containing the dates inserted by you) must be immediately forwarded with an accompanying transmittal memorandum containing the name of the taxpayer, to the National Office, c/o Chief, Disclosure Unit, CC:PA:T:DU, Ben Franklin Station, Post Office Box 7604, Washington, D.C. 20044.
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POSTF-150779-04
2

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Case returned for further development. State reasons below or continue on a separate sheet, if necessary.

Attachments: Distribution:
Copy of this memorandum
You must check appropriate blocks.
Copies of this
Original and two copies of Technical
memorandum and Technical Advice
Advice
Memorandum to:
Memorandum
Operating Division
Copy of Technical Advice Memorandum SBSE X LMSB TEGE
edited for
WI
6110 purposes
Appeals
Copy of Notice of Intention to Disclose
Headquarters and Area Office
Copy of Technical Advice Dating WI LMSB
SBSE-
Schedule
TEGE
Submitting office case file (if any)
Division Counsel
SBSE X LMSB TEGE
WI

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