Ezel / IRS Rulings / 200938024

Section 6103 did not cover taxpayer-held copies not filed with the IRS

Number
200938024
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure of Returns and Return Information (General)
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
March 9, 2009
Publicly released
September 18, 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 advised that IRC § 6103(b)(1) defines a return to include only forms filed with the Secretary. Because the returns in question were copies not filed with or possessed by the IRS, the advice concluded that § 6103 was inapplicable. The email compared the copies to a retained copy of Form 1040 kept at home.

Ruling snapshot

  • Question: Did IRC § 6103 apply to copies of returns that were not filed with or possessed by the IRS?
  • Outcome: Advice given.
  • Key authorities: IRC § 6103(b)(1).

Full text (IRS public release)

ID: CCA_2009030914071135 Number: 200938024
Release Date: 9/18/2009
Office:
UILC: 6103.02-01

From: ------------------
Sent: Monday, March 09, 2009 2:07:13 PM
To: ---------------------------------------------
Cc: ---------------------------------
Subject: RE: ITIN - Update

IRC 6103(b)(1) defines a return to reach only those forms filed with the Secretary. In the case you are
involved with, the returns are not the versions/copies filed with, and in the possession of, the IRS, so
6103 is inapplicable. Just like the retained copy of the Form 1040 you may have at home....

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