Ezel / IRS Rulings / 1024052
Chief Counsel Advice 1024052 Released June 18, 2010 Advice

CCA 1024052: A Form 870 is not a return for assessment-period purposes

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

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.

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.