Ezel / IRS Rulings / 201105038

CCA 201105038: Alternative fuel credit requires registration before amended returns

Number
201105038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel
Topics
Procedure, penalties, and administration
Code sections
§ 6426
Ruling dated
January 13, 2010
Publicly released
February 4, 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 advice addressed the steps required to claim an alternative fuel credit. The advice stated that the taxpayer first had to register as an alternative fueler, using the applicable activity code for a straight alternative fuel credit or an alternative fuel mixture credit. After registration, the taxpayer could file amended returns and claim credits for tax years that remained open.

Ruling snapshot

  • Question: Must a taxpayer register as an alternative fueler before filing amended returns to claim an alternative fuel credit?
  • Outcome: Advice given.
  • Key authorities: IRC § 6426; Notice 2006-92.

Full text (IRS public release)

ID: CCA-113120-10 Number: 201105038
Release Date: 2/4/2011
Office: ----------------
UILC: 6426.00-00

From: ------------------------
Sent: Wednesday, January 13, 2010 6:33 PM
To: --------------------
Cc:
Subject: Alternative Fuel Credit / Notice 2006-92

Hi -----------

Sorry for the delay in getting back to you. The quick answer to your question is that in order to
claim an alternative fuel credit, the taxpayer must register as an alternative fueler (activity code
AL for the straight alterative fuel credit or activity code AM for the alternative fuel mixture credit).
Once the taxpayer is registered, he may file amended returns and claim the credit for any tax
years that are still open.

Feel free to call or email me if you have any questions.

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