Ezel / IRS Rulings / 201103047

CCA 201103047: Counsel addresses the payment date for taxpayers outside the county

Number
201103047
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax); Time and Place for Paying Tax Shown on Returns
Topics
Procedure, penalties, and administration
Code sections
§ 6651, § 6151
Ruling dated
December 14, 2010
Publicly released
January 21, 2011
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 2011, 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 2011
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 advised that the date prescribed for payment of tax is April 15. The advice states that an extension granted to taxpayers outside the county under Treas. Reg. § 1.6081-5(a)(5) does not change that payment date. It treats Rev. Rul. 81-237 and IRC § 6151(c) as controlling. It also states that a service center advice does not have precedential effect and that taxpayers may rely on revenue rulings, so requesting technical advice should not be necessary when a revenue ruling controls.

Ruling snapshot

  • Question: Does an extension for taxpayers outside the county change the date prescribed for payment of tax?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6651(a)(1) and 6151(c); Treas. Reg. § 1.6081-5(a)(5); Rev. Rul. 81-237

Full text (IRS public release)

ID: CCA_2010121411391564 Number: 201103047
Release Date: 1/21/2011
Office: --------------
UILC: 6651.00-00, 6151.00-00

From: ------------------
Sent: Tuesday, December 14, 2010 11:39:16 AM
To: ---------------------
Cc: ---------------------
Subject: FW: Request for assistance with IRC 6651(a)(1)

Rev. Rul. 81-237 and section 6151(c) are controlling as to the "date prescribed for payment of tax." It is
4/15/XX and is not changed by the extension granted to taxpayers out of the county pursuant to Treas.
Reg. section 1.6081-5(a)(5). To the extent that the SCA addresses this issue, it is wrong. SCA have no
precedential effect, are not revised when in error, and taxpayers are not entitled to rely on them.
Revenue Rulings can be relied upon by taxpayers and represent the position of the IRS. Requesting
TA.should not be necessary with a revenue ruling on point.

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