Ezel / IRS Rulings / 200851064

CCA 200851064: Send the notice to the Form 1041 trust and beneficiary

Number
200851064
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice of Deficiency
Topics
Procedure, penalties, and administration
Code sections
§ 6212
Ruling dated
October 6, 2008
Publicly released
December 19, 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

The writer corrects an earlier response after realizing that this week's trust, unlike the grantor trust previously discussed, files a Form 1041. The writer says the Notice should be issued directly to the trust and the beneficiary. The email says the other procedures remain the same, but does not describe them or explain why the beneficiary should receive the Notice.

Ruling snapshot

  • Question: Who should receive the Notice for the trust that files a Form 1041?
  • Outcome: Advice given: issue the Notice directly to the trust and the beneficiary; otherwise follow the same procedures.
  • Key authorities: None cited in the message.

Full text (IRS public release)

ID: CCA_2008100613532351 Number: 200851064
Office: ----------- Release Date: 12/19/2008

UILC: 6212.00-00

From: --------------------
Sent: Monday, October 06, 2008 1:53:30 PM
To: ------------------------
Cc:
Subject: RE: Over sheltered return question

OK - I had last week and this week mixed up - thought the grantor trust was this week. Since this week's
trust files a 1041, the Notice should be issued directly to the trust and the beneficiary; otherwise the
procedures are the same.

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