Ezel / IRS Rulings / 201017047

CCA 201017047: Timely but incomplete TFRP protest should go to Appeals

Number
201017047
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC
Topics
Procedure, penalties, and administration
Code sections
§ 6672
Ruling dated
April 7, 2010
Publicly released
April 30, 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 a protest in a trust fund recovery penalty case should be treated as a timely appeal when it is filed within the applicable period, even if the protest is incomplete and efforts to perfect it are unsuccessful. The message recommended sending the protest to Appeals as a timely appeal, after which Appeals would handle the case under its own rules. The advice referred to IRM 5.7.6.1.6.

Ruling snapshot

  • Question: Should a timely but incomplete protest in a TFRP case be sent to Appeals?
  • Outcome: advice given
  • Key authorities: IRC § 6672; IRM 5.7.6.1.6

Full text (IRS public release)

ID: CCA_2010040707191242 Number: 201017047
Release Date: 4/30/2010
Office: --------------
UILC: 6672.00-00

From: ------------------
Sent: Wednesday, April 07, 2010 7:19:53 AM
To: ------------------------
Cc: ------------------
Subject: RE: Initial Statute Review Standards in TFRP cases

Good morning: Look at IRM 5.7.6.1.6. This seems to state pretty clearly that as long as the protest is filed within the appropriate time frame, it will be considered a timely appeal even if it is incomplete and efforts to perfect the appeal are unsuccessful. The protest should still be sent to Appeals as a timely appeal. At that point, Appeals will deal with the case according to their rules.

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