Ezel / IRS Rulings / 201018004

CCA 201018004: Counsel advised on the amended-return deadline after Hurricane Katrina relief

Number
201018004
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 the deadline for filing an amended return in connection with Hurricane Katrina relief. Counsel stated that an amended return generally had to be filed within three years of the original return, giving April 15, 2009, as the deadline for a return filed on April 15, 2006. Counsel also advised that the postponement period did not mean the return was deemed to have been filed by October 16. The message concerns how disaster-related postponement rules affected the amended-return deadline.

Ruling snapshot

  • Question: Did the disaster-related postponement period deem a return filed by October 16 or otherwise change the three-year amended-return deadline?
  • Outcome: Advice given
  • Key authorities: IRC § 7508A

Full text (IRS public release)

ID: CCA_2010040913232224 Number: 201018004
Release Date: 5/7/2010
Office: --------------
UILC: 7508A.00-0

From: ---------------
Sent: Friday, April 09, 2010 1:23:22 PM
To: -----------------------
Cc:
Subject: RE: SOL for Hurricane Katrina Refund

----------the rule for filing an amended return is that it needs to be filed within 3 years of the original return ... So if the taxpayer filed on April 15, 2006 ... They would have to have filed an amended return by April 15, 2009.

The postponement period does not mean that their return is deemed to have been filed by Oct. 16.

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