Ezel / IRS Rulings / 200919039

CCA 200919039: Chief Counsel advice process did not provide a taxpayer conference

Number
200919039
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Special Rules for Chief Counsel Advice
Topics
Procedure, penalties, and administration
Code sections
§ 6110
Ruling dated
December 16, 2008
Publicly released
May 8, 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 explained that CCA includes written National Office advice or instructions sent to specified IRS or field Chief Counsel employees when it conveys a legal interpretation or agency position concerning revenue law or related law. Unlike the private-letter-ruling and technical-advice programs, the CCA process does not contemplate a meeting between the taxpayer and Chief Counsel National Office personnel. In the matter discussed, the taxpayer's prior submission was sufficient and a conference was not expected to help.

Ruling snapshot

  • Question: Did the Chief Counsel advice process call for a taxpayer conference after the taxpayer had already submitted its position?
  • Outcome: Advice given: no, the existing submission was sufficient and a conference would not be helpful.
  • Key authorities: IRC § 6110(i)(1)(A); CCDM 33.1.3.1.1; Rev. Proc. 2008-4; Rev. Proc. 2008-5.

Full text (IRS public release)

ID: CCA-121682-08 Number: 200919039
Release Date: 5/8/2009
Office: ------------
UILC: 6110.15-00

From: ---------------------
Sent: December 16, 2008
To: ------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------
Subject: Re: Taxpayer Request

Hi -------- -

Chief Counsel Advice (CCA) is defined as written advice or instruction, under whatever name or designation, prepared by any National Office component of the Office of Chief Counsel that (a) is issued to Field or Service Center employees of the Service or regional or district employees of the Office of Chief Counsel, and (b) conveys any legal interpretation of a revenue provision, any Service or Office of Chief Counsel position or policy concerning a revenue provision, or any legal interpretation of State law, foreign law, or other Federal law relating to the assessment or collection of any liability under a revenue provision. Section 6110(i)(1)(A); CCDM 33.1.3.1.1.

Unlike the private letter or technical advice programs, see section 12 of Rev. Proc. 2008-4, 2008-1 I.R.B. 121, 146-148 and section 14 of Rev. Proc. 2008-5, 2008-1 I.R.B. 164, 178-181, respectively, the CCA process does not contemplate a meeting between IRS Chief Counsel National Office personnel and the taxpayer.

Moreover, I agree with your conclusion that the taxpayer's previous submission in this matter is sufficient. I do not believe that a conference would be helpful.

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