Ezel / IRS Rulings / 201214026

CCA 201214026: Chief Counsel comments on redacted school determinations

Number
201214026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Law Tests
Topics
Employment taxes
Ruling dated
February 29, 2012
Publicly released
April 6, 2012
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 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 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

In an email about private and public schools, a Chief Counsel writer agreed that unspecified determinations sounded right, while cautioning that the writer did not know all the facts. The released email redacts the determinations and their supporting facts. Separately, it points to two earlier private letter rulings involving charter school employees and governmental plans, while noting that those rulings might involve different facts and local laws.

Ruling snapshot

  • Question: The question addressed is redacted in the released email.
  • Outcome: Advice given
  • Key authorities: PLR 200017053 and PLR 9813019, cited as comparisons

Full text (IRS public release)

ID: CCA_2012022916292432 Number: 201214026
Release Date: 4/6/2012
Office: -----------------------------
UILC: 3121.04-01

From: --------------------
Sent: Wednesday, February 29, 2012 4:29:32 PM
To: ------------------------------------------
Cc:
Subject: RE: Private/Public Schools ---------

Without knowing all of the facts, I agree that these determinations sound right. -----------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
----------------------------------

Also, there are a couple of PLRs issued by EP that I've come across in the past where the Service held that participation in the governmental plan by charter school employees did not jeopardize the status of the plan as a governmental plan (although the facts in those rulings may be very different than the facts you are describing, and there were local laws deeming the charter school employees to be employees of the public school only for purposes of participation in the plan) - see PLR 200017053, and PLR 9813019.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace