Ezel / IRS Rulings / 201040017

CCA 201040017: Treasury Regulation section 301.6402-4 controlled withholding refund scenarios

Number
201040017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Reports of Refunds and Credits
Topics
Procedure, penalties, and administration
Code sections
§ 6405
Ruling dated
September 15, 2010
Publicly released
October 8, 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

Chief Counsel Advice stated that a general counsel memorandum had no precedential value and must not be cited as authority in withholding refund scenarios. It advised that Treas. Reg. § 301.6402-4 controlled, and that the regulation had not been revised despite the memorandum's analysis suggesting revision would be needed for the regulation not to apply.

Ruling snapshot

  • Question: What authority controlled the withholding refund scenarios under review?
  • Outcome: Advice given
  • Key authorities: IRC § 6405; Treas. Reg. § 301.6402-4

Full text (IRS public release)

ID: CCA_2010091516573850 Number: 201040017
Release Date: 10/8/2010
Office: ----------
UILC: 6405.00-00

From: -----------------------
Sent: Wednesday, September 15, 2010 4:57:39 PM
To: ---------------------------------------------------------------------------------------------------------------------------
--
Cc: -------------------------------------------------------------------------------- Subject: JCT Review for Withholding Refund Scenarios

The GCM in question does not have any precedential value and must not be cited as authority. Treas. Reg. § 301.6402-4 controls in these scenarios. Moreover, the analysis in the GCM actually supports this position because it provides that the regulation section needed to be revised in order for it not to be applicable to your scenarios. Treasury and the IRS never revised this regulation section. The rest of the analysis in the GCM is dicta and not relevant to the discussion.

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