Ezel / IRS Rulings / 1119033
Chief Counsel Advice 1119033 Released May 13, 2011 Advice

CCA 1119033: taxpayer must protect the claim period before it expires

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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 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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