Ezel / IRS Rulings / 201052007

CCA 201052007: The automatic extension rule may apply to missed estate tax elections

Number
201052007
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exercise of Election; Extension of Time for Making Certain Elections
Topics
Estate tax Late election relief (§ 9100)
Code sections
§ 2032, § 2056A, § 9100
Ruling dated
July 15, 2010
Publicly released
December 30, 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 considered the extension rules for elections under IRC §§ 2032(d) and 2056A(d). It states that Treas. Reg. § 301.9100-2(b) applies when the taxpayer timely filed Form 706, failed to make the election on that return, and took the corrective action described in § 301.9100-2(c). The advice identifies the circumstances for using the automatic extension procedure.

Ruling snapshot

  • Question: When may the automatic extension rule apply to an election omitted from a timely filed Form 706?
  • Outcome: Advice given
  • Key authorities: IRC §§ 2032(d) and 2056A(d); Treas. Reg. § 301.9100-2(b)-(c)

Full text (IRS public release)

ID: CCA-715140-10 Number: 201052007
Release Date: 12/30/2010
Office: ----------------------------
UILC: 2032.01-00, 9100.00-00

From: ---------------------------
Sent: Thursday 7/15/2010 2:03 PM
To: --------------------
Cc: -----------------------------------
Subject:

With respect to sections 2032(d) and 2056A(d), section 301.9100-2(b) applies if the taxpayer timely filed
the Form 706, failed to make the election on that return, and took the corrective action described
in section 301.9100-2(c).

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace