Ezel / IRS Rulings / 200909043

CCA 200909043: Taxpayer could not submit a Chief Counsel Advice request

Number
200909043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Rules and Regulations
Topics
Procedure, penalties, and administration
Code sections
§ 6110
Ruling dated
December 2, 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 answered a question about who may request Chief Counsel Advice. Under section 6110(i)(1), the recipient of the email could submit the request but a taxpayer could not. A taxpayer could instead request a letter ruling, which the email says generally receives a response within six months. The IRS generally would not rule when the requested ruling was primarily factual.

Ruling snapshot

  • Question: May a taxpayer submit a request for Chief Counsel Advice?
  • Outcome: Advice given: no, although the unidentified IRS recipient could submit one and a taxpayer could request a letter ruling.
  • Key authorities: IRC § 6110(i)(1).

Full text (IRS public release)

ID: CCA_2008120208312957 Number: 200909043
Release Date: 2/27/2009
Office: ----------------
UILC: 7805.00-00

From: ------------------
Sent: Tuesday, December 02, 2008 8:31:38 AM
To: ------------
Cc: --------------------------------------------------------------------------
Subject: RE: Follow-up questions

Hi -------- As to your first question, you but not a taxpayer may submit a CCA request.
See section 6110(i)(1). If a taxpayer requests a letter ruling, we generally respond
within 6 months. However, as we discussed, if the ruling requested is primarily factual,
we generally will not rule on the matter.

As to your second question, I believe that is the correct cite.

-----------------

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