Ezel / IRS Rulings / 201017054

CCA 201017054: Section 6672 penalty applies to 1446 withholding agents

Number
201017054
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
February 22, 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 the section 6672 penalty applies to section 1446 withholding agents. The message referred the recipient to Revenue Procedure 89-31 for discussion of the issue. The advice addresses the potential penalty in the context of withholding obligations imposed on those agents.

Ruling snapshot

  • Question: Does the section 6672 penalty apply to section 1446 withholding agents?
  • Outcome: advice given
  • Key authorities: IRC § 6672; Revenue Procedure 89-31

Full text (IRS public release)

ID: CCA-222131-10 Number: 201017054
Release Date: 4/30/2010
Office: --------------
UILC: 6672.00-00

From: -----------------------------
Sent: Monday 2/22/2010 1:16 PM
To: ---------------------
Cc: ----------------------------
Subject: 6672

----------- The 6672 penalty is applicable to 1446 withholding agents. Here is a rev proc
that discusses it. Revenue Procedure 89-31.

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