Ezel / IRS Rulings / 1021022
Chief Counsel Advice 1021022 Released May 28, 2010 Advice

Counsel recommends a partial disallowance letter for a disputed injured spouse allocation

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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

This Chief Counsel Advice addresses an injured spouse claim processed by the Austin Service Center. The Service Center allocated the refund under IRS procedures, but the taxpayer disagreed with the allocation. The advice states that the IRS should issue a Letter 106C partially disallowing the claim so the taxpayer can take the dispute to Appeals.

Ruling snapshot

  • Question: What should the IRS do when a taxpayer disputes the allocation of a refund in an injured spouse claim?
  • Outcome: Advice given
  • Key authorities: IRC § 6402

Full text (IRS public release)

ID: CCA_2010042116072953 Number: 201021022
Release Date: 5/28/2010
Office: ---------
UILC: 6402.00-00

From: ---------------------
Sent: Wednesday, April 21, 2010 4:07:32 PM
To: -------------------
Cc: ---------------------------------------------------------------------------------------------
Subject: Injured spouse claim and 106(c) letter

Hi -----------Per our phone conversation, this e-mail is regarding the injured spouse case that was worked
in the Austin Service Center and referred by TAS. Specifically, the taxpayer filed a claim seeking injured
spouse relief with the Austin Service Center. The Austin Service Center processed the claim and
allocated the refund in accordance with IRS procedures, but the taxpayer disagreed with the allocation.
In this instance, because the taxpayer disagrees with the IRS's allocation, the IRS needs to issue the
taxpayer a 106C letter partially disallowing her claim so that she may take the issue up with Appeals.

If you have any other questions, or if the information in this e-mail is unclear or not helpful, please contact
me.

Regards,

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