Ezel / IRS Rulings / 201018014

CCA 201018014: Chief Counsel addressed issuing a statutory notice with one day left

Number
201018014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Limitations on Assessment and Collection (Barred v. Not Barred)
Topics
Procedure, penalties, and administration
Code sections
§ 6501, § 6110
Ruling dated
April 14, 2010
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

Chief Counsel Advice addressed whether the IRS could issue a statutory notice when the assessment statute remained open for only one day. The advice stated that, if the statute was open and the penalty was subject to deficiency procedures, the IRS could issue the notice during that remaining day. The memorandum is limited to the question presented and provides no additional factual analysis.

Ruling snapshot

  • Question: Can the IRS issue a statutory notice when one day remains on the open assessment statute?
  • Outcome: Advice given
  • Key authorities: IRC § 6501.00-00.

Full text (IRS public release)

ID: CCA_2010041416020937 Number: 201018014
Release Date: 5/7/2010
Office: ----------
UILC: 6501.00-00

From: -------------------
Sent: Wednesday, April 14, 2010 4:02:11 PM
To: ----------------------
Cc:
Subject: RE: -------------statute case and need help

If the statute is open and the penalty is subject to deficiency procedures we can issue the stat notice in
the one day left on the statute - if that is what you are asking.

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