Ezel / IRS Rulings / 201119033

CCA 201119033: taxpayer must protect the claim period before it expires

Number
201119033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Reconsideration by Secretary
Topics
Procedure, penalties, and administration
Code sections
§ 6532
Ruling dated
February 3, 2011
Publicly released
May 13, 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 a taxpayer does not receive an automatic grace period while Appeals is considering a claim near the end of the two-year period for filing suit. The taxpayer must protect its position by filing suit or executing an extension. When the Service is considering allowing part of a claim, the advice recommends considering a Form 907 extension under IRC § 6532(a)(2).

Ruling snapshot

  • Question: What should a taxpayer do when Appeals is still considering a claim near the two-year statute expiration date?
  • Outcome: Advice given
  • Key authorities: IRC § 6532(a)(2); Form 907.

Full text (IRS public release)

ID: CCA-203944-11 Number: 201119033
Release Date: 5/13/2011
Office: ----------------------------
UILC: 6532.02-06

From: -----------------
Sent: Thursday, February 3, 2011 9:44 AM
To: ------------------------------------
Cc:
Subject: RE: Question

Hi,
There is no "don't have to worry" period for the taxpayer when Appeals is still working the case on the eve of the 2-year statute expiration date. Taxpayers can protect themselves only by filing suit or executing an extension. In this type of situation when the Service is considering allowing a portion of the claim, the Service should consider extending the period for filing suit on a Form 907 as authorized in section 6532(a)(2).

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