CCA 200927037: Incarceration after conviction can still be a temporary absence

Plain-English summary

Chief Counsel discussed whether incarceration counts as a temporary absence from a person’s home. The email says that incarceration before conviction is generally considered temporary, but a conviction does not necessarily make the absence permanent. Several factors matter, with the incarcerated person’s intent to return home identified as the most important. The release redacts the surrounding discussion and does not decide a particular taxpayer’s status.

Ruling snapshot

• Question: Does incarceration after conviction necessarily cease to be a temporary absence?
• Outcome: Advice given: intent to return home is the most important factor
• Key authorities: IRC § 7703 (indexed issue); no specific authority is cited in the unredacted advice

Full text (IRS public release)

ID: CCA_2009051510454643 Number: 200927037
Office: --------------
Release Date: 7/2/2009

UILC: 7703.02-00

From: --------------------
Sent: Friday, May 15, 2009 10:45:47 AM
To: -----------------------
Cc: ---------------------
Subject: FW: Temp absence

---------

---------------------------------------------------------------------------------------------------------------------------------- While it can generally be said that incarceration prior to conviction is considered to be a temporary absence, it is not necessarily true that incarceration subsequent to conviction is not a temporary absence. There are various factors relevant to a determination of whether an incarceration is a temporary absence, the most important factor being the intent of the incarcerated person to return to his or her place of abode.

--------------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------

Please let me know if you have any questions or wish to discuss this further.

Thank you.