Ezel / IRS Rulings / 200946038

CCA 200946038: Closed-year adjustments did not reopen tax years under the IRS procedure

Number
200946038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Restrictions on Examination of Taxpayer
Topics
Procedure, penalties, and administration
Code sections
§ 7605
Ruling dated
September 30, 2009
Publicly released
November 13, 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

Chief Counsel Advice considers whether planned adjustments to closed tax years would amount to reopening those years. The memorandum concludes that the adjustments would not change the taxpayer's liability for the closed years. Because the adjustments did not involve reopening as defined by Rev. Proc. 2005-32 section 4.02, that procedure's reopening rule did not apply.

Ruling snapshot

  • Question: Do adjustments that do not change liability for closed years constitute a reopening under Rev. Proc. 2005-32?
  • Outcome: Advice given
  • Key authorities: Rev. Proc. 2005-32 § 4.02

Full text (IRS public release)

ID: CCA_2009093014322054 Number: 200946038
Release Date: 11/13/2009
Office: --------------
UILC: 7605.01-00

From: --------------------------
Sent: Wednesday, September 30, 2009 2:32:23 PM
To: -------------------
Cc: -------------------------------------------------------------------------------------
Subject: RE: Examination Reopening Procedures

You have stated that, while there will be adjustments to tax years ------- or -------, the closed years, those
adjustments will not result in adjustments to the taxpayer's liability for tax years ------- or -------. The
adjustments to tax years ------- or ------- do not, then, involve a "reopening" as defined by Rev. Proc. 2005-
32 section 4.02.

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