IRS notice 200608023: Item pulled for administrative error

Number
200608023
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Not Able to Identify Under Present List
Topics
Publicly released
February 24, 2006

Apply this to your situation

This page covers one taxpayer's determination, issued in 2006, 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 2006
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 number 0608023 says only that the item was pulled for an administrative error. The released page does not identify the underlying taxpayer or tax question. It provides no facts, legal analysis, or substantive ruling to summarize.

Ruling snapshot

  • Question: What does the official PDF for 0608023 contain?
  • Outcome: Pulled for an administrative error.
  • Key authorities: None stated in this PDF.

Full text (IRS public release)

200608023

Pulled

(Administrative Error)

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.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace