CCA 201125019: Installment elections may qualify for general § 9100 relief

Plain-English summary

Chief Counsel Advice addressed whether a taxpayer’s attempted election qualified for the automatic six-month extension under § 301.9100-2(b). The advice concluded that the taxpayer had not filed the return or requested the election within six months of the return’s due date, without considering extensions, so the automatic provision did not apply. The taxpayer would instead need to qualify for relief under § 301.9100-3. The advice also stated that an election to use installments under IRC § 6166 is the type of election that could be extended under the general § 9100 provisions.

Ruling snapshot

• Question: Did the attempted election qualify for automatic or general relief under the § 9100 regulations?
• Outcome: Advice given.
• Key authorities: Treas. Reg. §§ 301.9100-2(b) and 301.9100-3; IRC § 6166.

Full text (IRS public release)

ID: CCA_2011051217270926 Number: 201125019
Release Date: 6/24/2011
Office: -------------
UILC: 9100.00-00

From: --------------------
Sent: Thursday, May 12, 2011 5:27:13 PM
To: ------------------------
Cc:
Subject: A different question

First I am assuming your taxpayer is not abroad. Second, I do not concur that the taxpayer's attempted election comes under the automatic 6-mos. extension provision (section 301.9100-2(b)). The taxpayer did not file its return or request the election within 6 months of the due date of the return if you don't take into account extensions. The taxpayer would have to qualify for 9100 relief under 301.9100-3, which is not that easy to do. I do agree that the election to use installments under section 6166 is the type of election that could be extended under the general provisions of 9100 though. ------