Ezel / IRS Rulings / 200909038

CCA 200909038: Accepted offer ended pre-BAPCPA 240-day tolling

Number
200909038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
BANKRUPTCY CODE CASES: Priorities (Sec. 507)
Topics
Income and deductions
Code sections
§ 507
Ruling dated
November 6, 2008
Publicly released
February 27, 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 addressed the pre-BAPCPA version of the Bankruptcy Code's tax-priority rule. The brief email agreed that accepting an offer in compromise ended the tolling of the 240-day period. The referenced rule was Bankruptcy Code section 507(a)(8)(A)(ii).

Ruling snapshot

  • Question: Under pre-BAPCPA law, did acceptance of an offer in compromise end tolling of the 240-day priority period?
  • Outcome: Advice given: yes, acceptance cut off the tolling.
  • Key authorities: Bankruptcy Code § 507(a)(8)(A)(ii).

Full text (IRS public release)

ID: CCA-116459-08 Number: 200909038
Release Date: 2/27/2009
Office: --------------
UILC: 09.32.00-00

From: ----------------
Sent: Thu 11/6/2008 4:59 PM
To: ------------------
Cc: -------------------
Subject: RE: Pre BAPCPA 507(a)(8)(A)(ii) interpretation - Offer In Compromise Tolling

--------

You are correct. Pre-BAPCPA, the acceptance of an OIC will cut off the tolling of the 240 day period
under § 507(a)(8)(A)(ii). ----------------------------------------------------------------------------------------------------------
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