Ezel / IRS Rulings / 201018003

CCA 201018003: Counsel advised on eligibility for disaster-related filing and payment relief

Number
201018003
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 7508A
Publicly released
May 7, 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

An IRS Chief Counsel email addressed eligibility for filing and payment relief granted to an affected taxpayer. Counsel stated that a person meeting the definition of “affected taxpayer” in Treas. Reg. § 301.7508A-1 is eligible for the relief. Counsel further stated that an employee who resides in a county designated as an affected county for which FEMA provided relief is eligible in the same manner as any other person. The message emphasized that the relief is a postponement, not an extension.

Ruling snapshot

  • Question: Who qualifies for disaster-related filing and payment relief, and what form does that relief take?
  • Outcome: Advice given
  • Key authorities: IRC § 7508A; Treas. Reg. § 301.7508A-1

Full text (IRS public release)

ID: CCA_2010040913081424 Number: 201018003
Release Date: 5/7/2010
Office: --------------
UILC: 7508A.00-0

From: ---------------
Sent: Friday, April 09, 2010 1:08:16 PM
To: ---------------------------------------------------------------- Cc: ---------------------------------------- Subject: RE: ACTION NEEDED!

Any person who falls within the definition of "affected taxpayer," as that term is defined in Treas. Reg. 301.7508A-1, is eligible for the filing and payment relief granted. If the employee at issue resides in a county that is one of the designed "affected counties," for which individual was relief was provided by FEMA, they are eligible to the filing and payment relief in the same manner as any other person ... note that the relief is in the form of a postponement, not an extension.

----------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace