Ezel / IRS Rulings / 1022019
Chief Counsel Advice 1022019 Released June 4, 2010 Advice

CCA 1022019: Telephone Excise Tax Refunds are not reportable to the Joint Committee on Taxation

Apply this to your situation

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

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.

---------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2010, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.