CCA 200932050: Public Law 110-172 added section 35 to the deficiency definition

Number

200932050

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Definition of a Deficiency

Topics

Procedure, penalties, and administration

Code sections

§ 6211, § 35, § 53, § 6110

Ruling dated

June 30, 2009

Publicly released

August 7, 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.

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 advice addressed when section 35 was added to the list of sections in section 6211(b)(4). The advice states that Public Law 110-172 added section 35. It explains that language referring to Public Law 109-432 concerned the earlier addition of section 53(e), and that Congress did not intend to remove section 53(e) when adding section 35.

Ruling snapshot

Question: When was section 35 added to the list in IRC section 6211(b)(4), and how should the related statutory notes be understood?
Outcome: Advice given
Key authorities: IRC §§ 6211, 35, and 53; Pub. L. 109-432 and Pub. L. 110-172

Full text (IRS public release)

ID: CCA_2009063016062047 Number: 200932050
Release Date: 8/7/2009
Office: ----------------------------
UILC: 6211.00-00

From: ---------------------
Sent: Tuesday, June 30, 2009 4:06:25 PM
To: ----------------
Cc:
Subject: RE: IRC 6211(b)(4) question

---------
Sorry for the delay - my other project finally came to a close yesterday afternoon.

Your question is: when was section 35 added to the list of sections in IRC 6211(b)(4)? It was added by Pub. L. 110-172, which was approved on ----------------------------

Here's the link the the text of that law if you're interested:
http://frwebgate.access.gpo.gov/cgi-
bin/getdoc.cgi?dbname=110_cong_public_laws&docid=f:publ172.110.pdf

Here's the explanation for the text you cited:
Pub. L. 110-172 added 35 to the text of IRC 6211(b)(4). The additional language about Pub. L. 109-432 was actually referring to the addition of 53(e) to 6211(b)(4). When Congress enacted the latter law (110- 172), the language it used in adding 35 suggested that the list of sections in 6211(b)(4) ended at 34. Congress wasn't taking into account the prior change (from public law 109-432) which meant that the list of sections actually ended with: 34, and 53(e). So the "probable intent of Congress" language mentioned in the notes for 110-172 is referring to the idea that Congress did not intend for 53(e) to be deleted from 6211(b)(4) at the same time 35 was added.

Please let me know if you need anything further.

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