Ezel / IRS Rulings / 201104038

CCA 201104038: An expired assessment period cannot be extended by agreement

Number
201104038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Effects of Net Operating Loss Carrybacks
Topics
Procedure, penalties, and administration
Code sections
§ 6501
Ruling dated
November 22, 2010
Publicly released
January 28, 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 IRS may not assess a tax liability after the assessment statute of limitations for that liability has expired. The IRS and a taxpayer cannot agree to extend a limitations period that has already expired. A taxpayer may voluntarily pay an unassessed liability in certain circumstances, but that payment does not involve the IRS assessing a barred year.

Ruling snapshot

  • Question: Can the IRS assess a liability or agree to extend the assessment period after the limitations period has expired?
  • Outcome: Advice given.
  • Key authorities: IRC § 6501.

Full text (IRS public release)

ID: CCA_2010112210185244 Number: 201104038
Release Date: 1/28/2011
Office: ----------------------------
UILC: 6501.01-00

From: ---------------------
Sent: Monday, November 22, 2010 10:19:08 AM
To: ------------------------
Cc:
Subject: RE: 6501 Question

------

The IRS may not assess a tax liability after the assessment statute of limitations expires for assessing that tax liability. The IRS and a taxpayer cannot agree to extend an already expired limitations period. In certain circumstances, a taxpayer can voluntarily pay an unassessed tax liability to satisfy this unassessed tax liability, but that does not involve the IRS assessing a barred year.

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