Ezel / IRS Rulings / 200906049

CCA 200906049: Revenue Procedure 94-69 preserved qualified-amended-return treatment

Number
200906049
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Definitions and Special Rules
Topics
Procedure, penalties, and administration
Code sections
§ 6664
Ruling dated
September 30, 2008
Publicly released
February 6, 2009
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 2009, 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 2009
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 considered whether a taxpayer's amended return qualified under the accuracy-related penalty regulations. Those regulations identify events after which a taxpayer may not file a qualified amended return, including a rule involving an original return that claims the benefit of an undisclosed listed transaction. Chief Counsel concluded that Revenue Procedure 94-69 creates an exception to the qualified-amended-return rules for CIC taxpayers. If the taxpayer complied with that revenue procedure, its amended return qualified.

Ruling snapshot

  • Question: Did Revenue Procedure 94-69 allow the taxpayer's filing to qualify as an amended return despite the regulatory cutoff rules?
  • Outcome: Advice given: yes, if the taxpayer complied with the revenue procedure.
  • Key authorities: Treas. Reg. §§ 1.6664-1(b)(3), 1.6664-2(c)(3)(ii), 1.6664-2(c)(4)(ii); Rev. Proc. 94-69.

Full text (IRS public release)

ID: CCA_2008093009440664 Number: 200906049
Release Date: 2/6/2009
Office: -------------
UILC: 6664.00-00

From: ------------------
Sent: Tuesday, September 30, 2008 9:44:11 AM
To: -----------------------
Cc:
Subject: RE: Penalty Question

The qualified amended return regs were amended to add several new events, the date after which taxpayers may not file a qualified amended return. Among these are rules in Treas. Reg. section 1.6664- 2(c)(3)(ii) for situations where the original return claims the benefit of an undisclosed listed transactions. The effective date for this provision is complicated and is stated in section 1.6664-1(b)(3). I think the taxpayer is correct, however, that RP 94-69 (promulgated under the authority of 1.6664-2c)(4)(ii) or its predecessor) creates an exception to the application of the QAR rules to CIC taxpayers. -----------------------
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------------------------------ So, as long as the taxpayer complied with the terms of RP 94-69, I think its return is a QAR.

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