Ezel / IRS Rulings / 200552011

CCA 200552011: Counsel transmits a technical advice memorandum

Number
200552011
Outcome
Other outcome
Document type
Chief Counsel Advice
IRS subject
Charitable, Etc. Contributions and Gifts
Topics
Income and deductions
Code sections
§ 170, § 6110
Ruling dated
September 22, 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 cover letter transmitting a technical advice memorandum to an IRS office in a case involving tax years 1995 through 1998. It explains the procedures for providing the advice to the taxpayer and making a redacted copy available for public inspection under § 6110. The cover letter identifies the subject as charitable contributions under § 170, but the released two-page PDF does not include the underlying technical advice or its legal conclusion. It therefore cannot establish how the IRS resolved the taxpayer's charitable contribution issue.

Ruling snapshot

  • Question: What procedures apply to transmitting and disclosing the technical advice?
  • Outcome: Other. This is a transmittal with no substantive conclusion in the released PDF.
  • Key authorities: IRC §§ 170, 6110.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200552011
Release Date: 12/30/2005
CC:ITA:B02:GMatuszeski
POSTN-149431-05

UILC: 170.00-00

date: September 22, 2005
to: ------------------------------------------------------ Internal Revenue Service
--------------------------
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from: Thomas D. Moffitt, Chief, Branch 2 Income Tax & Accounting

subject: Technical Advice Memorandum Transmittal

Taxpayer/TIN: --------------------------------------------------- CASE MIS No.: TAM-170491-03 Year(s) or Period(s) Involved: 1995, 1996, 1997, 1998 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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POSTN-149431-05
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 Advice memorandum and Technical Advice Memorandum to:
Memorandum
Operating Division
Copy of Technical Advice Memorandum edited for SBSE LMSB TEGE WI
6110 purposes
Appeals
Copy of Notice of Intention to Disclose
Headquarters and Area Office
Copy of Technical Advice Dating Schedule
WI
LMSB
SBSE-TEGE
Submitting office case file (if any)
Division Counsel
SBSE LMSB TEGE WI
cc: Virginia L. Hamilton, Attorney, LMSB Robin L. Herrell, Senior Counsel, LMSB

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