Ezel / IRS Rulings / 1138034
Chief Counsel Advice 1138034 Released September 23, 2011 Advice

CCA 1138034: Revenue Procedure 94-69 submissions are qualified amended returns, not only disclosure statements

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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 how to describe submissions made under Rev. Proc. 94-69. The advice stated that the submissions should not be called disclosure statements because they are a form of qualified amended return. A qualified amended return may report additional tax or make disclosures without reporting additional tax. Calling every submission a disclosure statement would incorrectly suggest that it covers only the second situation. The remainder of the release is redacted.

Ruling snapshot

  • Question: Should submissions under Rev. Proc. 94-69 be characterized as disclosure statements?
  • Outcome: advice given
  • Key authorities: IRC § 6664; Rev. Proc. 94-69

Full text (IRS public release)

ID: CCA_2011070809054664 Number: 201138034
Release Date: 9/23/2011
Office: --------------
UILC: 6664.01-00

From: ------------------
Sent: Friday, July 08, 2011 9:05:47 AM
To: --------------------
Cc:
Subject: FW: Follow up re Rev. Proc.

I would not call the submissions under Rev. Proc. 94-69 disclosure statements. The submissions are a
form of a qualified amended return (QAR). QARs can either report tax or make disclosures without
reporting additional tax. When you call a submission under RP 94-69 a disclosure statement it sounds
like you are describing only the latter type of submission. --------------------------------------------------------------

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