Ezel / IRS Rulings / 201048037

CCA 201048037: A timely superseding amended return can be the original return

Number
201048037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Persons Required to Make Returns of Income (Required v. Not Required)
Topics
Procedure, penalties, and administration
Code sections
§ 6501
Ruling dated
August 4, 2010
Publicly released
December 3, 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

The IRS considered whether a superseding amended return filed before the extended filing deadline constitutes the original return for purposes of § 6501. It advised that the superseding return does qualify as the original return under the reasoning in Haggar, 308 U.S. 389.

Ruling snapshot

  • Question: Does a superseding amended return filed before the extended filing deadline constitute the original return for § 6501 purposes?
  • Outcome: advice given
  • Key authorities: IRC § 6501; Haggar, 308 U.S. 389.

Full text (IRS public release)

ID: CCA-841537-10 Number: 201048037
Release Date: 12/3/2010
Office: --------------
UILC: 6012.00-00

From: ----------------------
Sent: Wednesday, August 4, 2010
To: ---------------------
Cc: --------------------------------------------- Subject: superseding returns

I just wanted to confirm our telephone conversation earlier today.

You asked whether a superseding amended return that is filed before the expiration of the extended period of time to file a return constitutes the original return for purposes of section 6501, under the reasoning in Haggar (308 US 389). We think it does.

I enjoyed discussing this matter with you. Please feel free to contact me if you have any additional questions.

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