Ezel / IRS Rulings / 1121015
Chief Counsel Advice 1121015 Released May 27, 2011 Advice

CCA 1121015: additional statutory-notice days do not extend the agreed limitations period

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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 how to calculate the statute of limitations when the parties had an agreement under Form 872 and a state notice was later rescinded. The advice stated that the additional 60-day period associated with a statutory notice does not apply when there is no statutory notice that can be petitioned in Tax Court. Instead, the days remaining on the agreed limitations period are added to the date the state notice is rescinded.

Ruling snapshot

  • Question: Does the additional statutory-notice period extend a limitations period agreed under Form 872?
  • Outcome: Advice given.
  • Key authorities: IRC § 6214; Form 872.

Full text (IRS public release)

ID: CCA_2011042115354843 Number: 201121015
Release Date: 5/27/2011
Office: ----------------------------
UILC: 6214.01-00

From: --------------
Sent: Thursday, April 21, 2011 3:35:50 PM
To: -----------------------
Cc:
Subject: RE: Statute of Limitations Question

Out of curiosity, why does the AO want to calculate the SOL without regard to the 872? If the SOL
expires on 7/31 per agreement then the SOL under the Code is not relevant, is it?

The additional 60 days would not be tacked on, as there is no stat notice that can be petitioned (the
additional 60 days provides a period for petitioning the Tax Court). As a result, the number of days
remaining on the SOL would be tacked on to the day that the state notice is rescinded.

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