Ezel / IRS Rulings / 201016069

CCA 201016069: Accepted OIC reports requested for inspection should be mailed to the individual

Number
201016069
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Offers in Compromises; Accepted Offers-in-Compromise
Topics
Procedure, penalties, and administration
Code sections
§ 6103, § 7122
Ruling dated
March 19, 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 addresses a FOIA request for accepted offers-in-compromise reports. It states that when someone wants to inspect the reports and asks that they be mailed, the reports should be mailed to that individual. The advice concerns the requested delivery of the reports.

Ruling snapshot

  • Question: Where should accepted offers-in-compromise reports be mailed when an individual requests them for inspection?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6103 and 7122

Full text (IRS public release)

ID: CCA_2010031916385343 Number: 201016069
Release Date: 4/23/2010
Office: --------------
UILC: 7122.00-00, 6103.11-01

From: ---------------------
Sent: Friday, March 19, 2010 4:38:58 PM
To: ----------------
Cc: ---------------------------
Subject: RE: FOIA request 08-2010-01970 for OIC accepted reports

-------

We believe that if someone wants to inspect the OIC reports, and requests that they be mailed, that they
should be mailed to the individual.

--------

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