Ezel / IRS Rulings / 201022019

CCA 201022019: Telephone Excise Tax Refunds are not reportable to the Joint Committee on Taxation

Number
201022019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Reports of Refunds and Credits
Topics
Procedure, penalties, and administration
Code sections
§ 6405
Ruling dated
May 3, 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 addresses a Joint Committee question concerning a Telephone Excise Tax Refund, abbreviated in the email subject as TETR. It states that the refund concerns an excise tax and is not reportable to the Joint Committee on Taxation. The advice therefore treats the refund as outside the reporting question presented to the committee.

Ruling snapshot

  • Question: Must a Telephone Excise Tax Refund be reported to the Joint Committee on Taxation?
  • Outcome: Advice given
  • Key authorities: IRC § 6405

Full text (IRS public release)

ID: CCA_2010050315233322 Number: 201022019
Release Date: 6/4/2010
Office: --------------
UILC: 6405.00-00

From: -----------------------------
Sent: Monday, May 03, 2010 3:23:36 PM
To: ----------------------------------------
Cc: -------------------
Subject: RE: Joint Committee Question re TETR

The Telephone Excise Tax Refund is an excise tax and not reportable to the JCT.

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