Ezel / IRS Rulings / 201112017

CCA 201112017: Limitations period begins with a late Form 944 filing

Number
201112017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Date Limitations Begin
Topics
Procedure, penalties, and administration
Code sections
§ 6501, § 6110
Ruling dated
February 16, 2011
Publicly released
March 25, 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, where a taxpayer required to file Form 944 filed a rejected Form 941 for the first quarter but no other Forms 941 and later filed Form 944 after the due date, the three-year limitations period for employment tax adjustments begins when the taxpayer actually filed Form 944. The advice was based on the stated facts that the Form 941 did not contain enough information to determine the taxpayer's liability for the year.

Ruling snapshot

  • Question: When does the three-year limitations period begin for a taxpayer with a Form 944 filing requirement in these circumstances?
  • Outcome: Advice given.
  • Key authorities: IRC § 6501

Full text (IRS public release)

ID: CCA_2011021615431769 Number: 201112017
Release Date: 3/25/2011
Office: -----------------------------
UILC: 6501.03-03

From: -----------------------
Sent: Wednesday, February 16, 2011 3:43:20 PM
To: ------------------------
Cc: -----------------------------------------------------
Subject: Form 944/941 issue

Hello,

You asked us what date the period of limitations for making employment tax adjustments begins to run for a taxpayer with a Form 944 filing requirement. You stated that the taxpayer filed a Form 941 for the first quarter of the year in question which was rejected as unpostable, but did not file any other Forms 941 for th that year. The taxpayer then filed an untimely Form 944 – filed after April 15 of the subsequent year. The single Form 941 filed did not contain all the information necessary to determine the taxpayer's liability for the year. It is our view that in this case the 3 year period of limitations would begin to run on the day the taxpayer actually filed the Form 944.

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