Ezel / IRS Rulings / 200912010

CCA 200912010: Anti-tampering measures did not rule out the separate fuel-tampering penalty

Number
200912010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Dyed Fuel Sold for Use or Used in a Taxable Use
Topics
Procedure, penalties, and administration
Code sections
§ 6715A
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 analyzed separate fuel-system penalties for security requirements and tampering. Notice 2005-80 said the security requirements in IRC § 6715A(a)(2) would not apply when measures to resist tampering were in place. That notice did not mention the separate tampering provision in § 6715A(a)(1). Chief Counsel advised that the tampering penalty could be asserted in an appropriate case but expressed no opinion about whether the previously discussed case was appropriate.

Ruling snapshot

  • Question: Could the fuel-tampering penalty apply despite Notice 2005-80's treatment of security requirements?
  • Outcome: Advice given: the penalty could apply in an appropriate case, but no conclusion was reached on the particular case.
  • Key authorities: IRC § 6715A(a)(1)-(2); Notice 2005-80.

Full text (IRS public release)

ID: CCA_2009021109185850 Number: 200912010
Release Date: 3/20/2009
Office: ----------------
UILC: 6715.00-00

From: ----------------------
Sent: Wednesday, February 11, 2009 9:19:01 AM
To: ----------------------
Cc: -------------------
Subject: Section 6715A

Hi -----

Notice 2005-80 specifically states that § 6715A(a)(2) pertaining to security requirements will not apply if there are measures to resist tampering. However, the Notice does not mention § 6715A(a)(1) which pertains to tampering. As a general matter, we believe it is possible to assert a penalty under § 6715A(a)(1) in an appropriate case. However, we are not expressing an opinion on whether the case we previously discussed is an appropriate case.
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