Ezel / IRS Rulings / 1036014
Chief Counsel Advice 1036014 Released September 10, 2010 Advice

CCA 1036014: Form 2750 is the proper form for the described excise-tax assessment

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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 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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