Ezel / IRS Rulings / 1040017
Chief Counsel Advice 1040017 Released October 8, 2010 Advice

CCA 1040017: Treasury Regulation section 301.6402-4 controlled withholding refund scenarios

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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 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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