Ezel / IRS Rulings / 200939020

CCA 200939020: Second notice could issue without rescinding the first

Number
200939020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice of Deficiency
Topics
Procedure, penalties, and administration
Code sections
§ 6212
Ruling dated
July 13, 2009
Publicly released
September 25, 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

An IRS attorney advised that the Service did not need to rescind a prior SND before issuing a second one, as long as the tax had not been assessed. The advice was based on the background information provided to the attorney.

Ruling snapshot

  • Question: Did the IRS need to rescind the first notice of deficiency before issuing a second one?
  • Outcome: Advice given.
  • Key authorities: IRC § 6212.

Full text (IRS public release)

ID: CCA_2009071312423346 Number: 200939020
Release Date: 9/25/2009
Office: --------------
UILC: 6212.00-00

From: ------------------
Sent: Monday, July 13, 2009 12:42:36 PM
To: ------------------
Cc:
Subject: Notice of Deficiency

Hi -------- --

I have not had any luck reaching you by phone. I did speak with my reviewer, ------------------------, last Friday. Based on the background information, the bottom line is that you do not need to rescind the SND in order to issue a second as long as the tax has not been assessed. If you should need more information or further explanation, I would be happy to accommodate. I can be reached at ------------------------ or certainly by email. Thanks.

Regards,
--------------------

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