Ezel / IRS Rulings / 201052010

CCA 201052010: Available guidance on undue hardship under section 6161 was limited

Number
201052010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension of Time for Paying Tax
Topics
Procedure, penalties, and administration
Code sections
§ 6161
Ruling dated
June 23, 2010
Publicly released
December 30, 2010
Source
View Official PDF

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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 whether the IRS had proposed or potential guidance on applying the undue-hardship requirement in IRC § 6161(a)(1). The advice states that the Internal Revenue Manual was being updated and might include more examples. Until then, the available guidance interpreting undue hardship was the information in the section 6161 regulations.

Ruling snapshot

  • Question: What guidance was available for applying the undue-hardship requirement under IRC § 6161(a)(1)?
  • Outcome: Advice given
  • Key authorities: IRC § 6161(a)(1); Treas. Reg. § 6161

Full text (IRS public release)

ID: CCA_2010062313180533 Number: 201052010
Release Date: 12/30/2010
Office: ----------------------------
UILC: 6161.00-00

From: --------------------
Sent: Wednesday, June 23, 2010 1:18:06 PM
To: ---------------------
Cc:
Subject: Section 6161 question

-----------

You asked whether we are aware of any proposed or potential guidance concerning the application of section 6161(a)(1). The IRM is currently being updated, and hopefully will include further examples of what constitutes "undue hardship." In fact, your specific question was sent on to the people responsible for drafting the examples. Unfortunately, in the interim, the only guidance that is currently available interpreting the undue hardship requirement is the information provided in the section 6161 regulations.

Please feel free to contact me if you have any additional questions.

Best,

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