Ezel / IRS Rulings / 200953019

CCA 200953019: Grandfather clause may preserve reliance on a pre-enactment opinion

Number
200953019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Reasonable Cause Exception
Topics
Procedure, penalties, and administration
Code sections
§ 6664
Ruling dated
June 19, 2009
Publicly released
January 1, 2010
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 2010, 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 2010
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 addressed whether a taxpayer could continue relying on a pre-enactment opinion under a grandfather clause. It confirmed that the clause allowed reliance in subsequent years. The advice stated that the penalties for two redacted matters may be conceded if reasonable cause had been determined under the pre-amendment language. The guidance concerns the reasonable-cause exception to a penalty under IRC § 6664.

Ruling snapshot

  • Question: Could a grandfather clause permit continued reliance on a pre-enactment opinion in subsequent years?
  • Outcome: Advice given
  • Key authorities: IRC § 6664

Full text (IRS public release)

ID: CCA-618129-09 Number: 200953019
Office: --------------
Release Date: 12/31/2009

UILC: 6664.03-00

From: -------------------
Sent: Friday, June 19, 2009 9:02AM
To: -----------------------
Cc: -------------------------
Subject: RE: Tax Opinion Question

---------

I just confirmed with ------ that the "grandfather clause" allows the TP to continue to rely on the pre- enactment opinion in subsequent years, so the penalty for ------- and ------- may be conceded assuming you have determined that the TP has reasonable cause per the pre- amendment language.

Please call me if you have any questions.

Thanks-
----------------------------

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