Ezel / IRS Rulings / 200948053

CCA 200948053: The IRS may abate an unpaid overassessment

Number
200948053
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period for Filing Petition
Topics
Procedure, penalties, and administration
Code sections
§ 6228, § 6110
Publicly released
November 27, 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 addresses an overassessment in an AAR case where statute and linkage issues raised concern. Counsel states that if the taxpayers have not yet paid the overassessment, the IRS could consider abating it. If they have paid it, Counsel does not identify another course of action and cites IRM 8.19.7.1.2, “No Action by Service.”

Ruling snapshot

  • Question: What action may the IRS take on an overassessment in an AAR case when statute and linkage issues are a concern?
  • Outcome: Advice given
  • Key authorities: IRC § 6228; IRM 8.19.7.1.2

Full text (IRS public release)

ID: CCA_2009102711284454 Number: 200948053
Release Date: 11/27/2009
Office: --------------
UILC: 6228.02-00

From: --------------------------
Sent: Tuesday, October 27, 2009 11:28:46 AM
To: -----------------------------------------
Cc: ---------------------------------------------------------------
Subject: RE: AAR case needing your assistance due to concern over statute and linkage issues

If taxpayers have not yet paid the overassessment, the Service could consider abating the
overassessment; otherwise, we do not see any other course of action. See IRM 8.19.7.1.2, No Action by
Service.

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