Ezel / IRS Rulings / 200945048

Section 6707A can apply when a return is filed after October 22, 2004

Number
200945048
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6707A
Ruling dated
September 8, 2009
Publicly released
November 6, 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

Counsel advised that the section 6707A penalty applies when a taxpayer actually files a return after October 22, 2004 without making a disclosure required with the return. This is so even if the return was due before October 22, 2004, because the disclosure is not due until the return is actually filed. The advice cited Notice 2005-11.

Ruling snapshot

  • Question: Does section 6707A apply when a return due before October 22, 2004 is filed after that date without the required disclosure?
  • Outcome: Advice given
  • Key authorities: IRC § 6707A; Notice 2005-11

Full text (IRS public release)

ID: CCA_2009090816301264 Number: 200945048
Release Date: 11/6/2009
Office: --------------
UILC: 6707A.00-00

From: ------------------
Sent: Tuesday, September 08, 2009 4:30:15 PM
To: ------------------------------------------
Cc: ------------------------
Subject: RE: 6707A penalty

See Notice 2005-11. If a taxpayer actually files a return after 10/22/04 without making a disclosure
required with the return, then the section 6707A penalty applies even if the return was due prior to
10/22/04. This is because the disclosure is not due until the return is actually filed.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace