Ezel / IRS Rulings / 200946043

CCA 200946043: Section 301.9100 requests are letter ruling requests

Number
200946043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension of Time for Making Certain Elections
Topics
Late election relief (§ 9100)
Code sections
§ 163, § 9100, § 6110
Ruling dated
September 24, 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

This Chief Counsel advice states that a request under Treas. Reg. § 301.9100 is a letter ruling request even when Appeals is considering issues in the taxpayer's return. It advises that the request should be submitted under Rev. Proc. 2009-1 and identifies the office responsible for questions about § 163 and the applicable user fee. The email does not decide the taxpayer's substantive tax issues.

Ruling snapshot

  • Question: How should a § 301.9100 request be submitted when Appeals is considering return issues?
  • Outcome: Advice given
  • Key authorities: IRC §§ 163 and 9100; Treas. Reg. § 301.9100; Rev. Proc. 2009-1

Full text (IRS public release)

ID: CCA_2009092415570459 Number: 200946043
Release Date: 11/13/2009
Office: --------------
UILC: 9100.00-00

From: ------------------
Sent: Thursday, September 24, 2009 3:57:05 PM
To: -----------------------
Cc:
Subject: RE: PLR & user fee questions

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Per section 5.03 of Rev. Proc. 2009-1, a § 301.9100 request is a letter ruling request, even if the issues in the return are being considered by Appeals. Therefore, a § 301.9100 request should be submitted pursuant to Rev. Proc. 2009-1.

Section 163 is under the jurisdiction of --------------------------------------….---------------------is the ----- contact for Rev. Proc. 2009-1. I would contact her with more specific questions, including questions on the particular user fee that applies to the taxpayer.

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