Ezel / IRS Rulings / 1118017
Chief Counsel Advice 1118017 Released May 6, 2011 Advice

CCA 1118017: The IRS may administratively reduce an excessive tax assessment

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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 addressed whether a taxpayer could file a claim for abatement under IRC § 6404(b) when an assessment was excessive. The advice states that the taxpayer is not entitled to file that statutory claim and therefore has no statutory rights under the provision. It also states that the IRS should, as an administrative matter, reduce an excessive tax assessment.

Ruling snapshot

  • Question: Can a taxpayer file a statutory claim for abatement of an excessive assessment under IRC § 6404(b)?
  • Outcome: Advice given.
  • Key authorities: IRC § 6404(b).

Full text (IRS public release)

ID: CCA_2011040416230155 Number: 201118017
Release Date: 5/6/2011
Office: ----------------------------
UILC: 6404.00-00

From: ---------------------
Sent: Monday, April 04, 2011 4:23:02 PM
To: ------------------
Cc:
Subject: FW: abatement of unpaid 706 or 709 tax

----------the correct answer is as stated by -------------------- --------, while a taxpayer is not entitled to file a
"claim for abatement" under section 6404(b) and thus has no statutory rights, the IRS, on an
administrative basis, should reduce an excessive tax assessment.

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