Ezel / IRS Rulings / 1107025
Chief Counsel Advice 1107025 Released February 18, 2011 Advice

CCA 1107025: Telephone tax credit claims should be made by the proper transferee

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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 Notice 2007-11 provides the better guidance for telephone excise tax credit or refund claims. Under the notice, the person eligible to request the credit or refund for a prepaid telephone service arrangement is the transferee. The advice directs the recipient to determine whether the distributor meets the notice's definition of transferee, because the distributor should be the proper claimant if it does.

Ruling snapshot

  • Question: Who is eligible to claim a telephone tax credit or refund under Notice 2007-11?
  • Outcome: Advice given.
  • Key authorities: IRC § 4251; Notice 2007-11, §§ 6(b)(1)(iii) and 6(c).

Full text (IRS public release)

ID: CCA-151631-10 Number: 201107025
Release Date: 2/18/2011
Office: ------------
UILC: 4251.02-00

From: -------------------
Sent: Tuesday, January 5, 2010 1:31 PM
To: --------------------------
Cc:
Subject: Telephone tax credit

The better guidance for PTCs is Notice 2007-11. Section 6(c) provides that (for PTCs)
the person eligible to request credit or refund is the transferee, as defined in the
regulations and section 6(b)(1)(iii) of the Notice. If the distributor is the transferee, then
he is the proper claimant.

Take a look at Notice 2007-11 and see if the distributor meets the definition of
transferee. If you would like to talk this over, with or without the agent and/or --------------
--------, give me a call at ---------------------.

Thanks,

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