Ezel / IRS Rulings / 200941017

CCA 200941017: Closing a second Social Security number return follows substitute-return procedures

Number
200941017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Joint Returns of Income Tax by Husband and Wife
Topics
Procedure, penalties, and administration
Code sections
§ 6013, § 6110
Ruling dated
August 28, 2009
Publicly released
October 9, 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 how to close a second Social Security number's return in a joint-return matter. It directs the recipient to follow substitute-for-return procedures when closing that return. Under the described approach, the taxpayer's tax per return is zero.

Ruling snapshot

  • Question: What procedure should be followed when closing the second Social Security number's return in a joint-return matter?
  • Outcome: Advice given.
  • Key authorities: IRC § 6013; IRM 4.10.8.13.4.1 and 4.10.8.13.4.2; IRC § 6110(k)(3).

Full text (IRS public release)

ID: CCA-828956-09 Number: 200941017
Release Date: 10/9/2009
Office: --------------
UILC: 6013.00-00

From: -------------------
Sent: Friday, August 28, 2009 9:56 AM
To: --------------------
Subject: RE: Joint return -----------

See IRM 4.10.8.13.4.1 and 2 - when you close the second SS#'s return, follow substitute for return procedures. This means her tax per return is zero, as you found yesterday. Call me if you have questions or want to discuss -------------
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