Ezel / IRS Rulings / 1210033
Chief Counsel Advice 1210033 Released March 9, 2012 Advice

CCA 1210033: Failure to file Form 1042 triggers the § 6651(a)(1) penalty

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This page covers one taxpayer's ruling from 2012, 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 2012
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 concludes that failing to file Form 1042 results in the addition to tax under IRC § 6651(a)(1). Form 1042 is a return required under IRC § 6011, which falls within the relevant part of Subchapter A of Chapter 61. The advice cites Treasury regulations and federal tax cases in support of that conclusion.

Ruling snapshot

  • Question: Does failure to file Form 1042 result in the penalty under IRC § 6651(a)(1)?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6651(a)(1) and 6011(a); Treas. Reg. §§ 1.6011-1(c) and 1.1461-1(b)(1); Ellwest Stereo Theatres of Memphis, Inc. v. Commissioner, T.C. Memo. 1995-610; New York Guangdong Finance, Inc. v. Commissioner, 588 F.3d 889 (5th Cir. 2009).

Full text (IRS public release)

ID: CCA_2012013112540859 Number: 201210033
Release Date: 3/9/2012
Office: --------------
UILC: 6651.00-00

From: ---------------------------
Sent: Tuesday, January 31, 2012 12:54:21 PM
To: ---------------------
Cc: ---------------------------------------------------
Subject: FW: 6651 applicable to failure to file form 1042?

An addition to tax is imposed under section 6651(a)(1) for failure to file a return required under the
authority of Subchapter A of Chapter 61 (other than Part III) within the prescribed period. § 6651(a)(1).
Form 1042 is a return required under the authority §6011, which is in Part II of Subchapter A of Chapter

  1. §6011(a); Treas. Reg. §1.6011-1(c); Treas. Reg. § 1.1461-1(b)(1). See Ellwest Stereo Theatres of
    Memphis, Inc. v. Commissioner, T.C. Memo. 1995-610, at *4; New York Guangdong Finance, Inc. v.
    Commissioner, 588 F.3d 889 (5th Cir. 2009). Therefore, failure to file Form 1042 will result in a penalty
    under §6651(a)(1).

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