Ezel / IRS Rulings / 201012059

CCA 201012059: Disaster postponement can extend a return due date to October 15

Number
201012059
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time Return Deemed Filed and Tax Considered Paid; Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 6513, § 7508A
Ruling dated
October 1, 2009
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 advised that, under the revised regulations, an extension filed during a disaster postponement period relates back to the original due date. In the example, a disaster declared from April 1 through May 31 allows a taxpayer filing an extension on May 15 to have an extended return due October 15. The advice also states that the filing and payment obligations of the specified disaster victims are postponed until the end of the postponement period. It addresses the interaction of filing extensions and disaster relief, not a taxpayer-specific assessment.

Ruling snapshot

  • Question: How does a disaster postponement period affect the due date of a return filed with an extension?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6513 and 7508A

Full text (IRS public release)

ID: CCA_200910020836000 Number: 201012059
Release Date: 3/26/2010
Office: --------------
UILC: 6513.00-00; 7508A.00-00

From:------------------
Sent: October 1, 2009
To: ----------------.
Cc: ---------------------------------------------------------------------------- Subject: RE: Overlapping disaster relief -- HELP!

Under the revised regs ... extensions filed during the postponement period relate back to the original due date ... so ... if a disaster is declared on April 1 and runs through May 31 ... if the taxpayer files an extension on May 15 ... the due date for the return, on extension is October 15 ... six months from the original due date.

In the extension---------describes below ... their return due on extension is October 15. As you indicate below. The Samoan and Georgia disaster victims' filing and payment obligations are postponed to the end of the postponement period.

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