Ezel / IRS Rulings / 201022016

CCA 201022016: An estate may not need to file a federal estate tax return

Number
201022016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Estate Tax Returns
Topics
Procedure, penalties, and administration
Code sections
§ 6018, § 2010
Ruling dated
April 28, 2010
Publicly released
June 4, 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 states that not all estates must file federal tax returns and refers to IRC §§ 6018 and 2010(c). It also addresses an executor who must account for estate taxes paid to a probate court. The executor may show that the taxes were paid and have the estate repay the amount if the executor does not receive a refund from the IRS.

Ruling snapshot

  • Question: Must every estate file a federal tax return, and how may an executor account for estate taxes paid?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6018 and 2010(c)

Full text (IRS public release)

ID: CCA_2010042812025143 Number: 201022016
Release Date: 6/4/2010
Office: --------------
UILC: 6018.00-00

From: --------------------
Sent: Wednesday, April 28, 2010 12:02:52 PM
To: ---------------------
Cc:
Subject: RE: 6012(b)(1) ---------

Not all estates have to file federal tax returns. See sections 6018 and 2010(c). If he has to provide an accounting of the estate to the probate court, he will have to account for the amount of taxes paid, and he can do so by showing that he paid them, and then have the estate repay him if he does not get a refund from the Service.

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