Ezel / IRS Rulings / 200947039

CCA 200947039: Postponement period does not change a return's due date

Number
200947039
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time Return Deemed Filed and Tax Considered Paid; Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 6513, § 6072, § 7508A, § 6110
Publicly released
November 20, 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 disaster-related postponement period does not change the actual due date of a tax return. For an early-filed return, § 6513(a) looks to the filing date prescribed by § 6072. The advice states that an individual return filed during the postponement period after April 15 is not treated as an early-filed return.

Ruling snapshot

  • Question: Does a disaster-related postponement period change the actual due date used to determine whether an individual return was filed early?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6072, 6513(a), and 7508A

Full text (IRS public release)

ID: CCA_2009100913335624 Number: 200947039
Release Date: 11/20/2009
Office: ---------------
UILC: 6513.00-00; 7508A.00-00

From: ---------------
Sent: Friday, October 09, 2009 1:34:00 PM
To: -------------------------------------------------------------- Cc: ----------------- Subject: RE: ------ income tax return ---------

Our long-standing position is that the period of postponement does not change the actual due date. Section 6513(a) which pertains to early filed returns looks to 6072 for the prescribed date of filing. A return filed during the postponement period ... If that filing is after April 15 for individual taxpayers is not a 'early filed' return. I have been told by --------
---------------that this is a position that has been taken since at least 2005.

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