Ezel / IRS Rulings / 201220032

Disaster-area relief workers may qualify for interest abatement

Number
201220032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
Topics
Procedure, penalties, and administration
Code sections
§ 7508A, § 6110
Ruling dated
April 12, 2012
Publicly released
May 18, 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

Chief Counsel's advice addresses whether a disaster-area relief worker qualifies as an affected taxpayer under IRC § 7508A. A relief worker affiliated with a recognized government or philanthropic organization who assists in a covered disaster area meets the regulatory definition. The advice also states that an affected taxpayer is entitled to interest abatement during the postponement period, along with relief from related penalties and additions to tax.

Ruling snapshot

  • Question: Does a qualifying disaster-area relief worker receive postponement-period relief, including interest abatement?
  • Outcome: Advice given
  • Key authorities: IRC § 7508A; Treas. Reg. § 301.7508A-1(b)(2) and (d)(iii)

Full text (IRS public release)

ID: CCA_2012041213180524 Number: 201220032
Release Date: 5/18/2012
Office: --------------
UILC: 7508A.00-00

From: ---------------
Sent: Thursday, April 12, 2012 1:18:06 PM
To: ---------------------------------------------
Cc:
Subject: RE: Assistance with interpretation of Section 7508A

If the person was a relief worker (any individual who is a relief worker affiliated with a recognized government or philanthropic organization, and who is assisting in a covered disaster area) as defined in Treas. Reg. 301.7508A-1(d)(iii), he is an affected taxpayer with respect to the federally declared disaster. I don't know the extent to which the counsel attorney is required to dig into the taxpayer's claims. If the taxpayer presents evidence that he was a relief worker for a recognized gov't. or philanthropic organization, I don't know that there is any other 'digging' required.

As to interest abatement, yes, the taxpayer, if he is an affected taxpayer, is entitled to interest abatement during the postponement period.

Treas. Reg. 301.7508A-1(b)(2) specifically provides that the affected taxpayer is eligible for relief from interest, penalties, additional amounts, or additions to taxes during the postponement period.

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