Ezel / IRS Rulings / 201125021

CCA 201125021: Proposed contact with Appeals should include the taxpayer

Number
201125021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Not Able to Identify Under Present List
Topics
Other topics
Code sections
§ 9999
Ruling dated
May 16, 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 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

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