Ezel / IRS Rulings / 201118021

CCA 201118021: An amended return filed during an extension period supersedes the original

Number
201118021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Persons Required to Make Returns of Income (Required v. Not Required)
Topics
Procedure, penalties, and administration
Code sections
§ 6012
Ruling dated
April 8, 2011
Publicly released
May 6, 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 when a taxpayer is on extension and timely files an amended return within the extension period, the later return supersedes the earlier return. The later filing becomes the taxpayer's original return for the filing period. The advice was provided in response to an inquiry about which return controls.

Ruling snapshot

  • Question: Does an amended return timely filed during an extension period supersede the earlier return?
  • Outcome: Advice given.
  • Key authorities: IRC § 6012.

Full text (IRS public release)

ID: CCA_2011040809033242 Number: 201118021
Release Date: 5/6/2011
Office: --------------
UILC: 6012.00-00

From: -------------------------
Sent: Friday, April 08, 2011 9:03:38 AM
To: ----------------
Cc:
Subject: superceding return

I apologize for the delay in answering your inquiry. Obviously, litigation matters have taken precedence over general questions given the impending shutdown. Per my telephone message, if a taxpayer is on extension and timely files an amendment within the extension period, that later return supersedes the earlier return and becomes the taxpayer's original return. Please call if you have any further questions.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace