Ezel / IRS Rulings / 200933034

CCA 200933034: Excess credit may be treated as a deficiency after section 35 amendment

Number
200933034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Definition of a Deficiency
Topics
Procedure, penalties, and administration
Code sections
§ 35, § 6211, § 6110
Ruling dated
July 13, 2009
Publicly released
August 14, 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 the effect of a 2007 amendment to section 6211(b)(4) that added section 35. The advice concluded that the amendment became effective on December 29, 2007, so a deficiency determined after that date should include section 35 in the section 6211(b)(4) calculation. As a result, a notice of deficiency issued after December 29, 2007 could treat an excess credit as a deficiency.

Ruling snapshot

  • Question: Could an excess credit be treated as a deficiency in a notice issued after December 29, 2007?
  • Outcome: Advice given
  • Key authorities: IRC §§ 35 and 6211(b)(4)

Full text (IRS public release)

ID: CCA_2009071320311747 Number: 200933034
Release Date: 8/14/2009
Office: ----------------------------
UILC: 6211.00-00

From: ---------------------
Sent: Monday, July 13, 2009 8:32:13 PM
To: ----------------
Cc:
Subject: RE: Another possibility

The amendment to section 6211(b)(4) that added section 35 became effective on December 29, 2007. It
is our opinion that this means any deficiency determined after that date is determined by including section
35 as part of 6211(b)(4). Therefore, any notice of deficiency issued after 12/29/07 can treat the excess
credit as a deficiency.

Let me know if you need anything further,

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