Ezel / IRS Rulings / 200909056

CCA 200909056: Section 3509 does not apply to intentional disregard

Number
200909056
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Intentional Disregard
Topics
Employment taxes
Code sections
§ 3509
Ruling dated
December 17, 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 briefly addressed the intentional-disregard limitation on section 3509. The email states that section 3509 does not apply when there is intentional disregard. It suggests asserting intentional disregard in the situation under discussion, whose facts are not included in the released text.

Ruling snapshot

  • Question: Does section 3509 apply when the relevant conduct intentionally disregarded the rules?
  • Outcome: Advice given: section 3509 does not apply, and intentional disregard would be asserted on the unspecified facts.
  • Key authorities: IRC § 3509.

Full text (IRS public release)

ID: CCA_2008121709475841 Number: 200909056
Release Date: 2/27/2009
Office: -----------------------------
UILC: 3509.02-00

From: ---------------
Sent: Wednesday, December 17, 2008 9:48:01 AM
To: ---------------
Cc:
Subject: RE: Section 4 of 4341

I'll look at the discussion. 3509 doesn't apply if intentionally disregard. I guess we would assert they intentionally disregarded in that situation.

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