Ezel / IRS Rulings / 200949045

CCA 200949045: Options for handling unpaid overassessments in AAR cases

Number
200949045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6110
Ruling dated
November 5, 2009
Publicly released
December 4, 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 addresses how the IRS may handle an overassessment when taxpayers have not yet paid it. The advice states that the Service could abate the overassessment or refer the matter to the TEFRA Appeals Coordinator to determine whether Appeals wants it. If neither option is used, the advice states that “no consideration” letters would be appropriate.

Ruling snapshot

  • Question: How should the IRS handle an unpaid overassessment in an administrative adjustment request matter?
  • Outcome: Advice given
  • Key authorities: IRC § 6227 and 6110(k)(3)

Full text (IRS public release)

ID: CCA_2009110507174554 Number: 200949045
Release Date: 12/4/2009
Office: -------------
UILC: 6227.00-00

From: --------------------------
Sent: Thursday, November 05, 2009 7:17:57 AM
To: -----------------------------------------
Cc: --------------------
Subject: RE: More AAR Questions

If taxpayers have not yet paid the overassessment, the Service could consider abating the
overassessment. Also, the Service could direct the matter to the TEFRA Appeals Coordinator to consider
whether Appeals wants it. Otherwise, yes, "no consideration" letters would be appropriate.

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