Ezel / IRS Rulings / 201004025

Disaster postponement does not extend an extended return due date

Number
201004025
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 7508A
Ruling dated
October 1, 2009
Publicly released
January 29, 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

This Chief Counsel Advice addresses overlapping disaster relief and a return whose due date was already extended. It confirms that the disaster postponement period does not extend the due date for the return on extension.

Ruling snapshot

  • Question: Does a disaster postponement period extend the due date of a return that is already on extension?
  • Outcome: Advice given.
  • Key authorities: IRC § 7508A.

Full text (IRS public release)

ID: CCA-101301-09 Number: 201004025
Release Date: 1/29/2010
Office: ---------------
UILC: 7508A.00-00

From: -----------------
Sent: THU October 1, 2009 3:01 PM
To: --------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
Subject: Overlapping disaster relief -- HELP!

Thanks, ------ ... I figured that must be what was at issue ... but wanted to clarify ... I
agree ... postponement period doesn't "extend" the due date for the return on
extension.

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