Ezel / IRS Rulings / 201310030

CCA 201310030: IRS advanced a case based on evidence later viewed as tainted

Number
201310030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Contents of Summons; Notice to Person Identified
Topics
Procedure, penalties, and administration
Code sections
§ 7602, § 7609
Ruling dated
January 26, 2012
Publicly released
March 8, 2013
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 2013, 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 2013
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 a brief internal message, Chief Counsel stated that the Service could no longer describe the situation as “no harm, no foul” because it had taken action and advanced the case based on tainted evidence. The release does not provide further facts or analysis.

Ruling snapshot

  • Question: How should the Service characterize action taken after relying on tainted evidence?
  • Outcome: Advice given, the Service could not treat the matter as harmless after advancing the case.
  • Key authorities: IRC §§ 7602 and 7609

Full text (IRS public release)

ID: CCA-127127-12 Number: 201310030
Release Date: 3/8/2013
Office: --------------
UILC: 7602.07-02, 7609.02-00

From: ------------------------
Sent: Friday January 26, 2012 4:46 PM
To: ----------------------
Cc: ------------------------
Subject: Scan to answer questions ---------

---------------------------------------------- We can no longer say it is no harm - no foul,
because we took action and advanced the case based on tainted evidence. Thanks, ---
----

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