Ezel / IRS Rulings / 1310030
Chief Counsel Advice 1310030 Released March 8, 2013 Advice

CCA 1310030: IRS advanced a case based on evidence later viewed as tainted

Apply this to your situation

This page covers one taxpayer's ruling from 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 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

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, ---

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2013, 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.