Ezel / IRS Rulings / 201016059

CCA 201016059: Pending court proceedings do not extend the period for a protective AAR for another year

Number
201016059
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period for Filing Petition
Topics
Procedure, penalties, and administration
Code sections
§ 6228
Ruling dated
March 12, 2010
Publicly released
April 23, 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 states that pending court proceedings do not affect the time period for petitioning a protective administrative adjustment request for a different tax year. In other words, a taxpayer must follow the applicable deadline for the separate year even while related litigation remains pending.

Ruling snapshot

  • Question: Do pending court proceedings change the filing period for a protective AAR for a different tax year?
  • Outcome: Advice given
  • Key authorities: IRC § 6228

Full text (IRS public release)

ID: CCA_2010031210370337 Number: 201016059
Release Date: 4/23/2010
Office: ----------
UILC: 6228.02-00

From: -------------------
Sent: Friday, March 12, 2010 10:37:05 AM
To: --------------------
Cc: -----------
Subject: RE: Protective AARs in general-Suspense procedures

Pending court proceedings have no effect on the time periods for petitioning a protective AAR for a
different year.

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