Ezel / IRS Rulings / 201125020

CCA 201125020: The cited election-extension regulations did not apply

Number
201125020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension of Time for Making Certain Elections
Topics
Late election relief (§ 9100)
Code sections
§ 9100
Ruling dated
May 13, 2011
Publicly released
June 24, 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 Advice addressed whether regulations under § 301.9100 could extend the time for an election. It stated that § 301.9100-2 can extend statutory and regulatory elections when it applies, but it did not apply to the case described. It also stated that § 301.9100-3 can extend only regulatory elections and did not appear to apply either.

Ruling snapshot

  • Question: Could §§ 301.9100-2 or 301.9100-3 extend the time for the election at issue?
  • Outcome: Advice given.
  • Key authorities: Treas. Reg. §§ 301.9100-2 and 301.9100-3.

Full text (IRS public release)

ID: CCA_2011051310010826 Number: 201125020
Release Date: 6/24/2011
Office: -------------
UILC: 9100.00-00

From: --------------------
Sent: Friday, May 13, 2011 10:01:12 AM
To: ------------------------
Cc:
Subject: RE: A different question

I'm not sure I'm understanding your question, but I may have misspoke before. Sec. 301.9100-2 can be used to extend statutory and regulatory elections when it applies, which it doesn't in your case. Sec. 301.9100-3 can be used to extend only regulatory elections, so I don't think it applies either.

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