CCA 201005036: A return filed after its due date is filed on the date received

Number

201005036

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Date Return Filed

Topics

Procedure, penalties, and administration

Code sections

§ 6501, § 7508

Ruling dated

January 6, 2010

Publicly released

February 5, 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.

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 internal IRS Chief Counsel advice addresses the filing date of a return and the effect of a suspension period under IRC § 7508. It concludes that the early-return rule in IRC § 6501(b) does not apply because the return was filed after the April 15, 2003 due date. For purposes of § 6501, the return is therefore filed on the date received, rather than at the end of the § 7508 suspension period. For help calculating the assessment period with the suspension included, the advice directs the reader to a specialist who handles combat-zone questions.

Ruling snapshot

Question: How should the filing date and § 7508 suspension period be treated for the assessment limitations period?
Outcome: Advice given.
Key authorities: IRC §§ 6501(b) and 7508; Rev. Rul. 2007-59.

Full text (IRS public release)

ID: CCA_2010010608523616 Number: 201005036
Release Date: 2/5/2010
Office: --------------
UILC: 6501.03-01

From: -----------------
Sent: Wednesday, January 06, 2010 8:52:48 AM
To: -----------------
Cc: ----------------
Subject: RE: Question about Rev. Ruling 2007-59

--------, you are correct that section 6501(b) - early return rule - does not apply because the return was not filed early, i.e., before the April 15, 2003 due date for the return. Thus for purposes of section 6501, the return is filed on the date received and not the end of the suspension period under section 7508. As for your second question - how to calculate the assessment period taking the suspension under section 7508 into consideration - you will need to discuss your case with someone in ---------------------------
--------------------------------------------------------------------------------------------------------------who handles combat zone related questions.

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