Ezel / IRS Rulings / 200848023

CCA 200848023: Interest-free adjustments may be used with the referenced employment tax form

Number
200848023
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Special Rules Applicable to Certain Employment Taxes
Topics
Procedure, penalties, and administration
Code sections
§ 6205
Ruling dated
August 27, 2008
Publicly released
November 28, 2008
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 2008, 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 2008
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

Chief Counsel saw no technical reason that interest-free adjustments could not be used with the form referenced in an earlier message. The email's subject identifies the matter as involving new employment tax letters, and its UILC places it under section 6205. The released text does not identify the form or provide any further facts.

Ruling snapshot

  • Question: Could interest-free adjustments be used with the referenced employment tax form?
  • Outcome: Advice given. Counsel found no technical reason they could not be used together.
  • Key authorities: IRC § 6205

Full text (IRS public release)

ID: CCA_2008082715514641 Number: 200848023
Office: -----------------------------
Release Date: 11/28/2008

UILC: 6205.00-00

From: ---------------
Sent: Wednesday, August 27, 2008 3:51:48 PM
To: --------------------
Cc: -----------------------
Subject: RE: New employment tax letters for --------

I don't see any technical reason why interest-free adjustments could not be used with that form.

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