Ezel / IRS Rulings / 200940019

CCA 200940019: A second statutory notice may depend on the first notice and the open limitation period

Number
200940019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice of Deficiency; Further Deficiency Notice Restricted
Topics
Procedure, penalties, and administration
Code sections
§ 6212
Ruling dated
July 1, 2009
Publicly released
October 2, 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

This Chief Counsel Advice addresses erroneous refunds and the possibility of issuing another statutory notice of deficiency in a TEFRA matter. It asks what event caused the refund and states that, for the affected item, a new notice may be issued only if the taxpayer did not petition the first notice and the statute of limitations remains open for issuing the second notice. The advice therefore focuses on the procedural limits for a further deficiency notice under IRC § 6212.

Ruling snapshot

  • Question: When may the Service issue a new statutory notice for an affected item after an erroneous refund?
  • Outcome: Advice given.
  • Key authorities: IRC § 6212.

Full text (IRS public release)

ID: CCA_2009070113571237 Number: 200940019
Release Date: 10/2/2009
Office: --------------
UILC: 6212.00-00, 6212.07-00

From: -------------------
Sent: Wednesday, July 01, 2009 1:57:15 PM
To: --------------------
Cc:
Subject: RE: Erroneous Refunds in TEFRA

What was the event that caused us to issue the refund?

For the affected item, we can only issue a new stat notice if the taxpayer does not petition the first one
and the statute is still open for issuing the second notice.

What does the Code say today, for your facts?

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