Ezel / IRS Rulings / 200848041

CCA 200848041: Form W-2 receipt means no section 7436 classification controversy

Number
200848041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employees
Topics
Employment taxes
Code sections
§ 3121, § 7436
Ruling dated
July 17, 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 agreed that the quoted Form 8919 instructions were correct. The substantive portion of the explanation is redacted. The email states that receiving a Form W-2 means there is no worker-classification controversy for purposes of IRC § 7436, consistent with the IRS's published view.

Ruling snapshot

  • Question: What is the Form 8919 consequence of receiving a Form W-2?
  • Outcome: Advice given. Receipt of a W-2 means no section 7436 worker-classification controversy exists.
  • Key authorities: IRC §§ 3121 and 7436.

Full text (IRS public release)

ID: CCA_2008071708490041 Number: 200848041
Office: -----------------------------
Release Date: 11/28/2008

UILC: 3121.04-00

From: ---------------
Sent: Thursday, July 17, 2008 8:49:02 AM
To: ---------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------
Subject: RE: Form 8919

Thanks again. The instructions you copy below are correct in what they say. -------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------That is consistent with our
published view that receipt of a W-2 means there is no worker classification controversy for 7436
purposes.

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