Ezel / IRS Rulings / 201036014

CCA 201036014: Form 2750 is the proper form for the described excise-tax assessment

Number
201036014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Transportation of Persons by Air (Taxable v. Nontaxable); Refusal to Pay Collected Taxes; Failure to Collect and Pay Over Tax; Certain Additional Persons Liable for Tax Where Willful Failure to Pay
Topics
Excise taxes Procedure, penalties, and administration
Code sections
§ 4261, § 4291, § 6672, § 4103, § 4041, § 4081
Ruling dated
February 5, 2010
Publicly released
September 10, 2010
Source
View Official PDF

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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 advised that Form 2750 appeared to be the proper form for the assessment described in the request. The underlying provisions concerned the section 4261 ticket tax, the section 4291 obligation to collect that tax, and section 6672 for failure to collect and pay over the tax. The advice stated that section 4103 applies to failures to pay over fuel taxes under sections 4041 and 4081, including excise taxes on gasoline, diesel fuel, and kerosene. Because the proposed assessment was not based on those fuel-tax failures, the assessment would not be made under section 4103. The release also identifies section 6672 subject-matter experts consulted on the issue.

Ruling snapshot

  • Question: Which form and statutory provisions apply to the described excise-tax assessment?
  • Outcome: Advice given
  • Key authorities: IRC §§ 4041, 4081, 4103, 4261, 4291, and 6672

Full text (IRS public release)

ID: CCA-251012-10 Number: 201036014
Release Date: 9/10/2010
Office: --------
UILC: 4261.00-00, 4291.01-00, 6672.00- 00, 4103.00-00

From: -------------------
Sent: Friday, February 5, 2010 10:12 AM
To: --------------------
Cc: ----------------------------------------------------------------------------- Subject: WAIVER TO EXTEND THE PERIOD TO EXTEND ASSESSMENT FOR PERSONAL RESPONSBILITY FOR EXCISE TAXES

-----------

Good question. It looks like the Form 2750 is the proper form to use. Your underlying provisions are section 4261 (the "ticket tax"), section 4291 (obligation to collect the ticket tax), and section 6672 (failure to collect and pay over). Section 4103 applies to failures to pay over fuel taxes under sections 4041 and 4081 (that is, excise taxes on gasoline, diesel fuel and kerosene). Thus, your assessment will not be made under section 4103. (Incidentally, the only Form 4183 I found in the IRS electronic publishing catalogue was "Recommendation re: Trust Fund Recovery Penalty Assessment.") I copied ---------------------and -------------------, ------------, because they are the section 6672 subject matter experts. If you have additional questions on this issue, please copy them, too.

Thanks,
--------

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