Ezel / IRS Rulings / 200913046

CCA 200913046: A bankruptcy trustee had to file the debtor corporation's returns

Number
200913046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Fiduciaries
Topics
Procedure, penalties, and administration
Code sections
§ 1399, § 6012, § 6036
Ruling dated
October 23, 2008
Publicly released
March 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 addressed an examination involving a corporation in bankruptcy. The writer questioned why the trustee would sign a revenue agent report but advised that the IRS ordinarily would deal with the trustee. All of the debtor's assets were in the bankruptcy estate, while section 1399 provided that the estate was not a separate taxable entity. Section 6012(b) therefore required the trustee to file the corporation's tax returns.

Ruling snapshot

  • Question: Who should handle the debtor corporation's federal tax returns during bankruptcy?
  • Outcome: Advice given: the IRS generally should deal with the trustee, who must file the corporation's returns.
  • Key authorities: IRC §§ 1399, 6012(b), and 6036; Treas. Reg. § 301.6036-1; 28 U.S.C. § 960.

Full text (IRS public release)

ID: CCA-102313-08 Number: 200913046
Release Date: 3/27/2009
Office: --------------
UILC: 6036.02-00

From: -----------------
Sent: 10/23/08
To: -------------
Cc: ------------------
Subject: Bankruptcy/Exam Question

Hi -------- -- I hope all is well. Not sure about why the trustee would sign an "RAR"
(revenue agent report?). But usually would we deal with the trustee. All the debtor's
assets are in the estate and the estate is not a separate taxable entity per IRC 1399.
Section 6012(b) requires the trustee to file the corporation's returns. See also IRC
6036, Reg 301.6036-1, and 28 U.S.C. 960. Finally, see Pub 908 page 19.

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