Ezel / IRS Rulings / 200912028

CCA 200912028: A temporary regulation should remove conflicts with an earlier regulation

Number
200912028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Income From Sources Within the U.S.
Topics
International
Code sections
§ 861
Ruling dated
February 27, 2009
Publicly released
March 20, 2009
Source
View Official PDF

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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 responded to a penalty question involving an unidentified temporary regulation. The writer believed that a properly issued temporary regulation should not conflict with an earlier regulation because it should remove the conflicting portions of the preexisting rule. The writer could not address the particular regulation and referred the section 861 question to another responsible official. The short release does not identify the penalty or regulatory provisions at issue.

Ruling snapshot

  • Question: Could a temporary regulation conflict with an earlier regulation governing the same issue?
  • Outcome: Advice given: a properly drafted temporary regulation should remove conflicting parts of the earlier rule, but no view was offered on the specific regulation.
  • Key authorities: IRC § 861 topic assignment; no particular regulation identified.

Full text (IRS public release)

ID: CCA_2009022712305264 Number: 200912028
Release Date: 3/20/2009
Office: --------------
UILC: 861.00-00

From: ------------------
Sent: Friday, February 27, 2009 12:30:57 PM
To: --------------------
Cc: -----------------------
Subject: RE: Penalty

If done properly, I would think that a tempoary reg would never conflict with an earlier reg because the temporary reg should remove any conflicting portions of the pre-existing reg. I can't speak to the particular reg in question, however. the Code section belongs to -------. I'm copying one person identified in the Code and Subject Matter Directory as responsible for section 861.

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