Ezel / IRS Rulings / 201018006

CCA 201018006: Counsel advised that a reported-return payment penalty is immediately assessable

Number
201018006
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Procedure for Assessing Certain Additions to Tax; Failure to File Tax Returns or Pay Tax
Topics
Procedure, penalties, and administration
Code sections
§ 6651, § 6665
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 penalty under IRC § 6651(a)(2) when a taxpayer fails to pay an amount reported on a filed return. Counsel advised that the penalty is immediately assessable and is not subject to deficiency procedures. As a result, the penalty does not need to be included in the statutory notice of deficiency. The message cited IRC § 6665(b) as support for that conclusion.

Ruling snapshot

  • Question: Must the IRC § 6651(a)(2) penalty for failing to pay an amount reported on a filed return be included in a statutory notice of deficiency?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6651(a)(2) and 6665(b)

Full text (IRS public release)

ID: CCA_2010041211330564 Number: 201018006
Release Date: 5/7/2010
Office: --------------
UILC: 6665.02-00, 6651.00-00

From: ------------------
Sent: Monday, April 12, 2010 11:33:08 AM
To: --------------------------
Cc: --------------------
Subject: FW: Urgent: 6651(a)(2) question

The 6651(a)(2) penalty when based on failure to pay an amount reported on a return filed by a taxpayer is
immediately assessable and not subject to deficiency procedures, so there is no need to include the
penalty in the statutory notice. See section 6665(b).

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