Ezel / IRS Rulings / 1223016
Chief Counsel Advice 1223016 Released June 8, 2012 Advice

CCA 1223016: IRS may issue separate deficiency notices for different taxes

Apply this to your situation

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 states that IRC § 6212(c) does not prevent the IRS from issuing deficiency notices for different taxes reported on separate returns. After a notice concerning an individual's income tax liability on Form 1040, the IRS could issue a second notice concerning excise-tax liability reported on Form 5330. The advice cites two Tax Court memorandum decisions and states that no procedures were known to require coordination of the two notices.

Ruling snapshot

  • Question: Could the IRS issue a second deficiency notice for excise tax after issuing one for individual income tax?
  • Outcome: Advice given, based on Tax Court interpretations of § 6212(c).
  • Key authorities: IRC § 6212(c); Gross v. Commissioner, T.C. Memo. 1996-404; Towe v. Commissioner, T.C. Memo. 1992-689

Full text (IRS public release)

                                             1

ID: CCA_2012051115384203 Number: 201223016
Release Date: 6/8/2012
Office: --------------
UILC: 6212.07-00

From: --------------------
Sent: Friday, May 11, 2012 3:38:45 PM
To: ----------------------
Cc: ----------------------
Subject: RE: 6212, income tax and excise tax under 4973 and 4975

You are correct that the Tax Court interprets section 6212(c)’s prohibition to not apply to
deficiencies based on two different taxes reported on two separate returns. Gross v.
Commissioner, T.C. Memo. 1996-404; Towe v. Commissioner, T.C. Memo. 1992-689.
Accordingly, ---------- issuance of a statutory notice of deficiency for the taxpayers’ individual
income tax liability (reported on a Form 1040) does not restrict the Service from issuing to the
taxpayer a second statutory notice of deficiency related to the taxpayer’s excise tax liability
(Form 5330). We are not aware of any procedures that require the coordination of the two
notices. Please let me know if you need anything further

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2012, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.