Ezel / IRS Rulings / 200924049

CCA 200924049: End of bankruptcy stay allowed tax deadlines to be calculated

Number
200924049
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Coordination with Bankruptcy Code
Topics
Procedure, penalties, and administration
Code sections
§ 6213
Ruling dated
April 21, 2009
Publicly released
June 12, 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 how the automatic stay ends in a serial bankruptcy filing. It interpreted Bankruptcy Code section 362(c)(3)(A) as also lifting the stay that section 362(a)(8) places on starting or continuing a Tax Court case. Once the IRS determined that the stay had ended by operation of law, it could calculate the last day to petition the Tax Court and the assessment limitations deadline under the cited Internal Revenue Manual provision.

Ruling snapshot

  • Question: Did the end of the automatic stay for a serial bankruptcy filing also end the stay on a Tax Court proceeding?
  • Outcome: Advice given, the Tax Court stay lifted and the IRS could calculate the relevant deadlines
  • Key authorities: Bankruptcy Code §§ 362(a)(8) and 362(c)(3)(A); IRM 5.9.5.7(6)

Full text (IRS public release)

ID: CCA_2009042111035425 Number: 200924049
Release Date: 6/12/2009

UILC: 6213.09-00

From: ----------------
Sent: Tuesday, April 21, 2009 11:04:04 AM
To: -----------------
Cc: -----------------------------------------------------------------------------
Subject: FW: Additional Stay Question

---------

Counsel does interpret the lifting of the bankruptcy automatic stay in cases of serial bankruptcy filings
pursuant to section 362(c)(3)(A) to include the lifting of the stay under section 362(a)(8) (which is the
provision that stays the commencement or continuation of a Tax Court proceeding). Accordingly, the
Service may calculate both the Last Day to Petition the Tax Court and the Assessment Statute Expiration
Date once it determines that the stay has lifted by operation of law as directed in IRM 5.9.5.7(6).

Again, feel free to call or e-mail me if you have any further questions.

Regards,

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