Ezel / IRS Rulings / 1323020
Chief Counsel Advice 1323020 Released June 7, 2013 Advice

CCA concludes that invalid Forms 872 cannot revive an expired assessment period

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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

Chief Counsel Advice concludes that the Forms 872 at issue were invalid. Forms 872 are agreements extending the period for assessment of tax. The advice says that, on the submitted facts, the IRS could not revive or ratify the invalid forms after the assessment period had already expired. The conclusion is limited to the facts presented in the memorandum.

Ruling snapshot

  • Question: Can invalid Forms 872 be revived or ratified after the assessment period has expired?
  • Outcome: Advice given. The forms were invalid and could not revive or ratify an expired assessment period.
  • Key authorities: IRC § 6501

Full text (IRS public release)

ID: CCA_2013053112270046
Office: --------------
UILC: 6501.08-00
Number: 201323020
Release Date: 6/7/2013
From: ---------------
Sent: Friday, May 31, 2013 12:27:02 PM
To: ----------------
Cc: ----------------------------------------------------------------
Subject: Question Regarding Forms 872

Hi -----------

On the facts provided, we conclude that the Forms 872 at issue are invalid and cannot be revived or
ratified if the assessment period is already expired.

Let me know if you have any questions.

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