Ezel / IRS Rulings / 201006032

IRS letter 201006032: Private letter ruling revoked

Number
201006032
Outcome
Revocation
Document type
Determination Letter
IRS subject
Foundations
Topics
Tax-exempt organizations
Code sections
§ 501, § 6110
Ruling dated
November 25, 2009
Publicly released
February 12, 2010
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, 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 resolved one taxpayer's situation on its specific facts, 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.
Transcribed from a scanned original: the IRS released this determination as an image-only PDF. The full text below is a machine transcription, proofread against the scan. Check the original PDF before quoting exact language.
View official IRS release (PDF)

Plain-English summary

The IRS revoked private letter ruling 200709065, effective November 25, 2009. The letter says the revocation concerns an organization and will be made available for public inspection after identifying information is deleted. It also explains the organization’s opportunity to object to proposed deletions.

Ruling snapshot

  • Question: Was private letter ruling 200709065 revoked?
  • Outcome: revocation
  • Key authorities: IRC § 501; 26 U.S.C. § 6110

Full text (IRS public release)

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224

TAX EXEMPT AND
GOVERNMENT ENTITIES
DIVISION

Number: 201006032
Contact Person:
Release Date: 2/12/2010

Identification Number:
Date: 11/25/2009

Telephone Number:

Employer Identification Number:

UIL: 501.03-02

Dear
:

The purpose of this letter is to inform you that private letter ruling 200709065, issued to you on September 15, 2006, is hereby revoked effective as of the date of this letter.

This ruling will be made available for public inspection under section 6110 of the Code after certain deletions of identifying information are made. For details, see enclosed Notice 437, Notice of Intention to Disclose. A copy of this ruling with deletions that we intend to make available for public inspection is attached to Notice 437. If you disagree with our proposed deletions, you should follow the instructions in Notice 437.

In accordance with the Power of Attorney currently on file with the Internal Revenue Service, we are sending a copy of this letter to your authorized representative.

This ruling is directed only to the organization that requested it. Section 6110(k)(3) of the Code provides that it may not be used or cited by others as precedent.

If you have any questions about this ruling, please contact the person whose name and telephone number are shown in the heading of this letter.

Sincerely,
Theodore Lieber
Acting Manager, Exempt Organizations

Technical Group 3

Enclosure
Notice 437

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