Ezel / IRS Rulings / 201024052

CCA 201024052: A Form 870 is not a return for assessment-period purposes

Number
201024052
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
Ruling dated
March 19, 2010
Publicly released
June 18, 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

The Office of Chief Counsel agreed with a conclusion about the assessment period under IRC § 6501. It referred to Rev. Rul. 2005-59, which holds that a Form 870 signed by a taxpayer is not a return. The short advice does not provide additional facts or explain the conclusion beyond that point.

Ruling snapshot

  • Question: Is a Form 870 executed by a taxpayer a return for purposes of the assessment period?
  • Outcome: Advice given
  • Key authorities: IRC § 6501; Rev. Rul. 2005-59

Full text (IRS public release)

ID: CCA_2010031912565264 Number: 201024052
Release Date: 6/18/2010
Office: -------------
UILC: 6501.00-00

From: ------------------
Sent: Friday, March 19, 2010 12:56:56 PM
To: ------------------
Cc: ----------------
Subject: RE: Period for Assessment-Form 870

I agree with your conclusion. Also see Rev. Rul. 2005-59 which holds that a Form 870 executed by a
taxpayer is not a return.

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