Ezel / IRS Rulings / 200950041

CCA 200950041: filing-date treatment under IRC §§ 6404(g) and 7502

Number
200950041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time Limitations
Topics
Procedure, penalties, and administration
Code sections
§ 6404, § 7502
Ruling dated
October 6, 2008
Publicly released
December 11, 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 whether the IRS should treat a return as filed on the same date for IRC § 7502, which concerns timely mailing and filing, and IRC § 6404(g), which concerns limitations on interest. The memorandum states that treating the return as filed on October 15 for § 7502 but October 22 for § 6404(g) would be inconsistent. The redacted memorandum provides no further visible facts or conclusion. It is internal legal guidance and does not decide a taxpayer's liability.

Ruling snapshot

  • Question: Should the same return receive different filing dates for purposes of IRC §§ 7502 and 6404(g)?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6404(g) and 7502

Full text (IRS public release)

ID: CCA-930439-08 Number: 200950041
Release Date: 12/11/2009
Office: --------------
UILC: 6404.06-09, 7502.00-00

From: ------------------
Sent: Mon 10/6/2008 3:17 PM
To: ---------------------
Cc: ----------------------------
Subject: FW: 6404(g) and 7502

----------

This office believes it would be inconsistent to treat the return as filed on Oct. 15th for purposes of IRC
7502 but treat the same return as filed on Oct. 22nd for purposes of IRC 6404(g). -------------------------------
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----------------------------------------------------------------------------------------------------------------. Please let me
know if you would like to discuss this further.

Thanks,
--------

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