Ezel / IRS Rulings / 200945049

Properly completed disclosure forms accomplish the same purpose

Number
200945049
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
September 9, 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 both forms under consideration accomplish the same disclosure and legal purposes when properly completed. Counsel did not know whether the IRS favored one form over the other for policy or practical reasons. The advice recommended checking the Internal Revenue Manual, policy statements, or disclosure managers to determine whether one form is preferred for returns and why.

Ruling snapshot

  • Question: Do the two forms under consideration have the same disclosure and legal effect when properly completed?
  • Outcome: Advice given
  • Key authorities: IRC § 6103; Internal Revenue Manual and IRS policy statements

Full text (IRS public release)

ID: CCA_2009090911443632 Number: 200945049
Release Date: 11/6/2009
Office: --------------
UILC: 6103.03-00

From: --------------------
Sent: Wednesday, September 09, 2009 11:44:45 AM
To: -------------------
Cc:
Subject: RE: F8821

I do not know if the IRS favors using one form over another for policy and/or practical purposes. For disclosure and legal purposes, both forms accomplish the same thing if filled out properly. I suggest checking the IRM, policy statements or with Disclosure managers as to whether (and why) one form is preferred over another for returns.

------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
-------------
------------------

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