Ezel / IRS Rulings / 200940020

CCA 200940020: A statutory notice should list years with asserted deficiencies

Number
200940020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tentative Carryback and Refund Adjustments
Topics
Procedure, penalties, and administration
Code sections
§ 6411, § 6662
Ruling dated
August 12, 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 which tax years should appear in a statutory notice when the Service asserts deficiencies after a loss carryback. It advises that the notice should list the years in which the Service is asserting a deficiency, including the redacted years identified in the advice. If the taxpayer petitions the Tax Court, the court may consider the transaction that generated the loss, but the Service cannot assert a deficiency for the separate redacted tax year. The advice also notes that the question concerning an IRC § 6662(h) penalty was sent to the branch responsible for penalties.

Ruling snapshot

  • Question: Which years should a statutory notice list when a loss-generating transaction affects multiple years?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6411 and 6662(h).

Full text (IRS public release)

ID: CCA_2009081211044303 Number: 200940020
Release Date: 10/2/2009
Office: --------------
UILC: 6411.00-00

From: ----------------
Sent: Wednesday, August 12, 2009 11:04:44 AM
To: -----------------
Cc: --------------------------------------------
Subject: RE: Stat notice and carryback

I was unable to reach you on the phone yesterday. I have forwarded your question regarding the § 6662(h) penalty to our branch that handles penalties. Because you requested an immediate answer, I am sending you my response now with respect to the years to include on the stat. notice.

The stat. notice should list the years in which the Service is asserting a deficiency. In the situation you describe, the years listed should be -------, -------, and ------- because those are the years in which the Service is asserting a deficiency. Should the taxpayer file a petition in Tax Court, the court would have jurisdiction to consider the transaction in ------- that generated the loss but the Service would not be able to assert a deficiency for the ------- tax year.

Please feel free to call me if you have any questions.

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