Ezel / IRS Rulings / 200952046

CCA 200952046: The Service's position on section 530 substantive consistency

Number
200952046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Not Employees Under Section 530 of 1978 Revenue Act
Topics
Employment taxes
Code sections
§ 530
Ruling dated
November 17, 2009
Publicly released
December 25, 2009
Source
View Official PDF

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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 the substantive consistency requirement under section 530 of the Revenue Act of 1978. It agrees that the position described in Internal Revenue Manual section 4.23.5.2.2.2 accurately explains the Service's position on that requirement. The advice cites section 530(e)(6) and Lambert's Nursery v. United States, 894 F.2d 154 (5th Cir. 1990).

Ruling snapshot

  • Question: What is the Service's position on the substantive consistency requirement under section 530?
  • Outcome: Advice given
  • Key authorities: Revenue Act of 1978 § 530(e)(6); Lambert's Nursery v. United States, 894 F.2d 154 (5th Cir. 1990); IRM 4.23.5.2.2.2

Full text (IRS public release)

ID: CCA_2009111712041870 Number: 200952046
Release Date: 12/24/2009
Office:
UILC: 3401.06-00

From: ----------------------
Sent: Tuesday, November 17, 2009 12:04:20 PM
To: ----------------------
Cc:
Subject: 530 Substantive Consistency

-----------------I agree with your view. IRM 4.23.5.2.2.2 accurately explains the Service's position on the
substantive consistency requirement of section 530 of the Revenue Act of 1978. See 530(e)(6). See
also Lambert's Nursery v. United States, 894 F.2d 154 (5th Cir. 1990). ------------

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