Ezel / IRS Rulings / 201011014

Jointly liable items may be challenged after a statutory notice issues

Number
201011014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Joint Liability
Topics
Procedure, penalties, and administration
Code sections
§ 6212
Ruling dated
January 28, 2010
Publicly released
March 19, 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 W could challenge items for which she was jointly liable with H. It stated that W could challenge all such items if the IRS issued a statutory notice. If H agreed to the item, waived assessment against himself, and paid the tax, the matter would not reach that stage because there would be no remaining tax deficiency to assert against W.

Ruling snapshot

  • Question: When may a jointly liable person challenge items for which the IRS issues a statutory notice?
  • Outcome: advice given
  • Key authorities: IRC § 6212

Full text (IRS public release)

ID: CCA_2010012811070837 Number: 201011014
Release Date: 3/19/2010
Office: ----------
UILC: 6212.01-01

From: -------------------
Sent: Thursday, January 28, 2010 11:07:13 AM
To: ----------------------
Cc:
Subject: RE: Another question

W is free to challenge all items for which she is jointly liable if we issue a stat notice. But if H agrees to
the item, waives assessment against himself and pays the tax, it would never get to the stat notice stage
since there would no longer be a deficiency in tax to assert against W.

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