Ezel / IRS Rulings / 200914045

CCA 200914045: Section 7436 did not prevent direct assessment against a designated employer

Number
200914045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Service Recipient Only
Topics
Procedure, penalties, and administration
Code sections
§ 7436
Ruling dated
March 11, 2009
Publicly released
April 3, 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 whether section 7436 applied to a category identified in the released email only as "(d)(1) employers." Based on the statutory language, the advice concluded that section 7436 did not apply to those employers. The IRS therefore could assess the liability against such an employer directly. The brief email does not identify the full Code provision containing the referenced subsection (d)(1) or provide additional facts.

Ruling snapshot

  • Question: Did section 7436 apply to the employers described in the email as "(d)(1) employers"?
  • Outcome: Advice given: no, so the IRS could assess directly against such an employer.
  • Key authorities: IRC § 7436.

Full text (IRS public release)

ID: CCA-311945-09 Number: 200914045
Release Date: 4/3/2009
Office: -----------------------------
UILC: 7436.03-01

From: ---------------
Sent: Wednesday, March 11, 2009 9:44 AM
To: ------------------
Cc: ----------------------------
Subject: 7436 and (d)(1)

we confirmed that 7436 does not apply to (d)(1) employers based on the language of the Code section,
so IRS can directly assess against (d)(1).

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