Ezel / IRS Rulings / 201411036
Chief Counsel Advice 201411036 Released March 14, 2014 Advice

Counsel coordinates advice on a section 1031 exchange examination

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This page covers one taxpayer's ruling from 2014, 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 2014
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 discussed an ongoing examination involving a section 1031 exchange program. The email refers to taxpayer-favorable advice in another similar case, but says that guidance had not yet been released publicly. Counsel asked whether a draft response to the taxpayer's protest would be shared before issuance. The purpose was to avoid having multiple documents appear identical while reaching different conclusions.

Ruling snapshot

  • Question: Should a draft response to a taxpayer protest be coordinated with Chief Counsel when similar, unpublished advice exists?
  • Outcome: Advice given, coordination requested
  • Key authorities: IRC § 1031

Full text (IRS public release)

1

ID: CCA-613103-13
Office:
UILC: 1031.00-00
Number: 201411036
Release Date: 3/14/2014
From: -------------------
Sent: Thursday, June 13, 2013 10:36 AM
To: ---------------------
Cc: -----------------------------------------------------------------------------------------
Subject: ------------ -----------------------

------: ----------- tells me that --------------manager would like to continue to pursue the -------------- exam. As
you and ----------- discussed, CC:----- has given advice in another case that was taxpayer favorable under
similar (although perhaps distinguishable) facts. The guidance issued in that case has not yet been
released to the public so, unfortunately, we can't forward to you a copy. Nonetheless, talking with the
attorneys that worked on the other case helped ----------- and me focus on what troubles us about the ------
------------- exchange program.

Also, ----------- mentioned that you were going to start drafting a response to taxpayer's protest. Do
you send a draft of that in to us before it is issued to ----------? From the NO perspective, I need to make
sure that we don't have multiple documents (the prior guidance in the similar case and what you write) that
appear on their face to be identical, but reach different conclusions. Thank you.

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