Ezel / IRS Rulings / 201012044

CCA 201012044: A notice generally cannot be issued for zero tax

Number
201012044
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice of Deficiency
Topics
Procedure, penalties, and administration
Code sections
§ 6212, § 6234
Ruling dated
February 19, 2010
Publicly released
March 26, 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 the IRS could issue a notice when the reported tax was zero. The advice stated that the IRS could not issue such a notice, except under section 6234 for an adjustment involving an over-sheltered return. Without that exception, the taxpayer could not proceed to court through a deficiency case and would have to file a refund suit instead.

Ruling snapshot

  • Question: May the IRS issue a notice when the tax is zero?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6212 and 6234

Full text (IRS public release)

ID: CCA_2010021913361137 Number: 201012044
Release Date: 3/26/2010
Office: ----------
UILC: 6212.00-00

From: -------------------
Sent: Friday, February 19, 2010 1:36:13 PM
To: --------------------
Cc: -----------
Subject: RE: Affect Item Stat Notice

We cannot issue a notice for zero tax except under section 6234 (notice of adjustment) for over sheltered
returns. Absent this, taxpayer cannot get into court unless he files a refund suit.

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