Ezel / IRS Rulings / 200848030

CCA 200848030: Form 4549 does not bar innocent-spouse relief

Number
200848030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00)
Topics
Procedure, penalties, and administration
Code sections
§ 6015
Ruling dated
July 9, 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

A question asked whether Form 4549 prevented a taxpayer from obtaining innocent-spouse relief. Chief Counsel advised that the form was neither a closing agreement nor an offer in compromise. It therefore did not preclude relief under IRC § 6015.

Ruling snapshot

  • Question: Does Form 4549 bar later innocent-spouse relief?
  • Outcome: Advice given. No.
  • Key authorities: IRC § 6015.

Full text (IRS public release)

ID: CCA_2008070915155052 Number: 200848030
Release Date: 11/28/2008
Office: --------------
UILC: 6015.00-00

From: -----------------------
Sent: Wednesday, July 09, 2008 3:15:52 PM
To: ----------------------------
Cc:
Subject: RE: Innocent Spouse Voicemail

----------

------------------responded to your question regarding the Form 4549. The Form 4549 does not
constitute either a closing agreement or an offer in compromise and therefore, does not preclude
relief under 6015.

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