Ezel / IRS Rulings / 200912009

CCA 200912009: A limit on who may petition defeated worker-classification jurisdiction

Number
200912009
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Service Recipient Only
Topics
Procedure, penalties, and administration
Code sections
§ 7436
Ruling dated
February 11, 2009
Publicly released
March 20, 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 jurisdiction under IRC § 7436, which governs certain worker-classification proceedings. The email agreed that there was no jurisdiction because § 7436(b)(1) limits who may file the pleading. The released text does not identify the filer or provide the underlying facts.

Ruling snapshot

  • Question: Was there jurisdiction under IRC § 7436 for the unidentified pleading?
  • Outcome: Advice given: no, because § 7436(b)(1) limited who could file it.
  • Key authorities: IRC § 7436(b)(1).

Full text (IRS public release)

ID: CCA_2009021114323741 Number: 200912009
Release Date: 3/20/2009
Office: -----------------------------
UILC: 7436.03-01

From: ---------------
Sent: Wednesday, February 11, 2009 2:32:38 PM
To: --------------------
Cc:
Subject: RE: NDWC and (d)(1)

Thanks. I had --------look for anything out there on this and I am coming to the same
conclusion as you, --------and ------: no 7436 jurisdiction b/c of 7436(b)(1) limitation on who
can file the pleading. Thanks.

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