Ezel / IRS Rulings / 200941020

CCA 200941020: A corporate overpayment cannot be determined before the return is filed

Number
200941020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Adjustment of Overpayment of Estimated Income Tax by Corporation
Topics
Procedure, penalties, and administration
Code sections
§ 6425, § 6110
Ruling dated
November 24, 2008
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 considers when a corporation's overpayment can be determined. It states that the overpayment cannot be determined until the corporation files its return. The short message does not address any additional facts or explain a different procedure.

Ruling snapshot

  • Question: When can a corporation's overpayment be determined?
  • Outcome: Advice given.
  • Key authorities: IRC § 6425; IRC § 6110(k)(3).

Full text (IRS public release)

ID: CCA_2008112415374932 Number: 200941020
Release Date: 10/9/2009
Office: ----------------------------
UILC: 6425.00-00

From: ------------------
Sent: Monday, November 24, 2008 3:37:58 PM
To: -------------------
Cc:
Subject: FW: What Will Corporations Think of Next?

Okay-I forwarded to ---------------. I have not heard back from her. Nevertheless, it seems that you can't determine the overpayment until the return is filed.

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