Ezel / IRS Rulings / 200932056

CCA 200932056: Extended due date controlled the start of the notification period

Number
200932056
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time Limitations; Timely Mailing Treated as Timely Filing
Topics
Procedure, penalties, and administration
Code sections
§ 6404, § 7502, § 6110
Ruling dated
September 30, 2008
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.

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 advice addressed when an 18-month notification period should begin for purposes of section 6404(g). The return was mailed on October 15, 2002, the extended due date. The advice concluded that section 7502 treated timely mailing as timely filing, so the filing date was October 15, 2002 and the suspension period began April 15, 2004.

Ruling snapshot

  • Question: When did the 18-month notification period begin for a return mailed on its extended due date?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6404(g) and 7502; IRM 20.2.7.6.2

Full text (IRS public release)

ID: CCA-106317-08 Number: 200932056
Release Date: 8/7/2009
Office: --------------
UILC: 6404.06-09, 7502.00-00

From: -------------------

Sent: Tuesday, September 30, 2008 4:39 PM
To: ---------------------
Cc: ----------------------------
Subject: 6404(g) and 7502

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

I have coordinated with ---------------------- (who has jurisdiction over section 7502) and have determined that the 18-month notification period should begin on October 15, 2002. Section 6404(g) states that the period should begin the later of "(i) the date on which the return is filed; or (ii) the due date of the return without regard to extensions." IRM 20.2.7.6.2 also states that the date is the later of the following: either the due date of the return, if filed on or before the return due date, or the filing date of the return, if filed timely under a valid extension. In this case, the return was mailed on October 15, 2002, which was the extended due date of the return. Under section 7502, timely mailing is timely filing. Therefore the filing date would be the date the return was filed, October 15, 2002. This filing date would begin the 18-month notification period , which would make the suspension period begin April 15, 2004.

Please let me know if you have any questions.

Thanks-
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