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Chief Counsel Advice 1042037 Released October 22, 2010 Advice

CCA 1042037: CCA confirms the rule for a superseding first return filed by an extended due date

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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 addressed when an original return can be treated as a superseding first return for a taxpayer's filing status. The advice confirms that Hagger, 308 U.S. 389, remains good law and that the IRS continues to follow it. Under the analysis described, the original return can serve as the superseding first return if it is filed by the extended due date. The advice states that the result is uncertain if the return is filed after the extended due date and points to Revenue Rulings 78-256, 83-36, and 86-58.

Ruling snapshot

  • Question: When can an original return be treated as a superseding first return?
  • Outcome: Advice given
  • Key authorities: IRC § 6012; Hagger v. Commissioner, 308 U.S. 389; Rev. Ruls. 78-256, 83-36, and 86-58

Full text (IRS public release)

ID: CCA_2010100515555542 Number: 201042037
Release Date: 10/22/2010
Office: --------------
UILC: 6012.00-00

From: -------------------------
Sent: Tuesday, October 05, 2010 3:55:56 PM
To: ---------------------
Cc: -------------------------
Subject: as requested

On September 14, I sent an email to several attorneys in ----- confirming that Hagger, 308 US 389, is
good law and that we are still following it; so that a taxpayer would be considered to have filed a
superseding "first" return" (which would be the original return) as long as it's filed by the extended due
date. I think we're on pretty solid ground that if it is after the extended due date, all bets are off.

We also have a couple revenue rulings that follow it in spirit. See RR 78-256, RR 83-36, RR 86-58.

Let me know if you need anything further.

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