Ezel / IRS Rulings / 1125021
Chief Counsel Advice 1125021 Released June 24, 2011 Advice

CCA 1125021: Proposed contact with Appeals should include the taxpayer

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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 Advice addressed a proposed communication to an Appeals officer about information relevant to a matter under review. The advice stated that sending the information directly to the Appeals officer would be a prohibited ex parte communication. It recommended contacting the Appeals officer, explaining that relevant information exists, and suggesting a meeting with the taxpayer so the information can be disclosed and the taxpayer can respond. The release identifies no Internal Revenue Code section beyond UILC 9999.98-00.

Ruling snapshot

  • Question: How can relevant information be provided to Appeals without creating a prohibited ex parte communication?
  • Outcome: Advice given.
  • Key authorities: The release identifies no Internal Revenue Code section beyond UILC 9999.98-00.

Full text (IRS public release)

ID: CCA_2011051610045726 Number: 201125021
Release Date: 6/24/2011
Office: ---------------
UILC: 9999.98-00

From: --------------------
Sent: Monday, May 16, 2011 10:05:08 AM
To: --------------------------
Cc:
Subject: RE: Need advice about how to handle ex parte communication

------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------Once you have that
figured out, the communication you describe would be a prohibited ex parte
communication. I don't think you can send the information directly to the AO. But you
can avoid a prohibited ex parte communication by contacting the Appeals officer and
letting him/her know you have information relevant to the matter he/she is considering
and suggesting the AO set up a meeting with the taxpayer. Then the information can be
disclosed and the taxpayer would have an opportunity to refute it. ... Let me know if this
does not answer your question.

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