Ezel / IRS Rulings / 201052008

CCA 201052008: Appeals may issue a final determination letter in appropriate cases

Number
201052008
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Determination by Secretary
Topics
Procedure, penalties, and administration
Code sections
§ 7476
Ruling dated
July 7, 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 addressed which IRS office may issue a final determination letter in a case appropriate for Appeals review. It points to the general procedural regulations and states that Appeals can generally issue the final letter in such a case. The advice notes that the regulations do not specify who signs the letter, but direct the key district director or Appeals office to send notice of the final determination to the applicant.

Ruling snapshot

  • Question: May Appeals issue and send a final determination letter in a case appropriate for Appeals review?
  • Outcome: Advice given
  • Key authorities: IRC § 7476; Treas. Reg. §§ 601.106(a)(1)(v) and 601.201(o)(6)-(7)

Full text (IRS public release)

ID: CCA-771731-10 Number: 201052008
Release Date: 12/30/2010
Office: ----------------------------
UILC: 7476.01-03

From: --------------------
Sent: Wednesday July 7, 2010 5:31 PM
To: --------------------
Cc: ----------------------------
Subject: Delegation Order Questiont

I've tried to call twice but your line was busy. You should look at the General Procedural Regulations-- Treas. Reg. Sec. 601.106(a)(1)(v) and 601.201(o)(6) and (o)(7). I think generally Appeals can issue the final determination letter in any case that is appropriate for Appeals review (see the regs. for more on that). The regs. don't specify who signs the letter, but say "The key district director or Appeals office will send notice of the final determination to the applicant." I can walk you through this and I will be in the office tomorrow, but I'll be in training after 1. I'll be out Friday so if you want to talk, call me in the morning. I get in about 9. ------

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