Ezel / IRS Rulings / 1142023
Chief Counsel Advice 1142023 Released October 21, 2011 Advice

CCA 1142023: Combat-zone service time is disregarded for assessments

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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 advised that section 7508(a)(1)(G) includes assessments among the matters for which combat-zone service time is disregarded. The advice addresses the scope of the combat-zone postponement rule and does not discuss other provisions or facts.

Ruling snapshot

  • Question: Does section 7508(a)(1)(G) include assessments among matters affected by the combat-zone postponement rule?
  • Outcome: Advice given
  • Key authorities: IRC § 7508(a)(1)(G)

Full text (IRS public release)

ID: CCA_2011100717102853 Number: 201142023
Release Date: 10/21/2011
Office: -------------
UILC: 7508.00-00

From: ----------------
Sent: Friday, October 07, 2011 5:10:31 PM
To: --------------------
Cc:
Subject: RE: Combat Zone

Note that section 7508(a)(1)(G) includes assessments in the matters for which CZ service time is to be disregarded.

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