Ezel / IRS Rulings / 1030032
Chief Counsel Advice 1030032 Released July 30, 2010 Advice

CCA 1030032: Direct referral delegation applied only to bankruptcy cases

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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 stated that the direct referral delegation order, DO 25-9, applied only to bankruptcy cases. The question concerned the scope of the order in connection with an FDIC issue. The advice did not extend the delegation to matters outside bankruptcy cases.

Ruling snapshot

  • Question: Did the direct referral delegation order apply outside bankruptcy cases?
  • Outcome: Advice given
  • Key authorities: DO 25-9

Full text (IRS public release)

ID: CCA_2010071611503650 Number: 201030032
Release Date: 7/30/2010
Office: ----------
UILC: 09.00.00-00

From: -----------------------
Sent: Friday, July 16, 2010 11:50:39 AM
To: ----------------------
Cc: --------------------------------------------------------------------------------------------------------------------------
Subject: RE: FDIC issue

The direct referral delegation order, DO 25-9 (attached), applies only to bankruptcy
cases.

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