Ezel / IRS Rulings / 200907032

CCA 200907032: A no-deficiency adjustment notice needs two elements

Number
200907032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Assessment Authority
Topics
Procedure, penalties, and administration
Code sections
§ 6201, § 6234
Ruling dated
January 26, 2009
Publicly released
February 13, 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 identified the legally required contents of a proposed notice of adjustment when the adjustment produces no deficiency. The notice should identify the items being adjusted and state the adjustments to those items. It should also explain that no deficiency results but that the adjustment may be challenged under section 6234. No prescribed wording or template was required as long as the notice included those two elements.

Ruling snapshot

  • Question: What must a proposed notice of adjustment say when an adjustment does not result in a deficiency?
  • Outcome: Advice given: identify the adjusted items and amounts, and state that the no-deficiency adjustment may be petitioned under section 6234.
  • Key authorities: IRC §§ 6201 and 6234.

Full text (IRS public release)

ID: CCA_2009012610035037 Number: 200907032
Release Date: 2/13/2009
Office: --------------
UILC: 6201.00-00

From: -------------------
Sent: Monday, January 26, 2009 10:03:53 AM
To: -------------------
Cc: -----------
Subject: RE: Proposed Notices of Adjustment

We should specify the items being adjusted and the adjustment to those items. We should note that no deficiency results but the adjustment may be petitioned under section 6234. That is all that is legally required. As long as you incorporate these two elements you are essentially free to express them any way you want.

We have not seen enough of these to develop a template.

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