Ezel / IRS Rulings / 200944037

CCA 200944037: Mitigation provisions can supersede TEFRA filing requirements

Number
200944037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Correction of Error
Topics
Other topics
Code sections
§ 1311, § 6227
Ruling dated
August 20, 2009
Publicly released
October 30, 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 the relationship between the mitigation provisions of IRC § 1311 and the TEFRA provisions of § 6227. It states that § 1311(a) allows an adjustment otherwise prohibited by the operation of any law or rule of law, so the mitigation provisions supersede the TEFRA requirements if the mitigation requirements are met. On that basis, the Advice concludes that the Service would be required to issue a refund even if no valid claim had been filed.

Ruling snapshot

  • Question: Can the mitigation provisions override the TEFRA requirements in IRC § 6227?
  • Outcome: Advice given
  • Key authorities: IRC §§ 1311(a), 6227

Full text (IRS public release)

ID: CCA_2009082010555637 Number: 200944037
Release Date: 10/30/2009
Office: --------------
UILC: 1311.00-00

From: -------------------
Sent: Thursday, August 20, 2009 10:56:00 AM
To: --------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
Subject: RE: [ -------------] TEFRA assessment/statute

One additional point. The mitigation provisions supersede the TEFRA provisions since section
1311(a) allows an adjustment that otherwise would be prohibited by "operation of any law or rule
of law." So if the requirements of mitigation are met, they supersede the requirements of section
6227 and we would be required to issue a refund even if no valid claim was filed.

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