Ezel / IRS Rulings / 201549026

Publication 1 required for Form 8300 examinations

Number
201549026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Failure to File Certain Information Returns (See Also 6652.00-00)
Topics
Procedure, penalties, and administration
Code sections
§ 6671, § 6721, § 6722
Ruling dated
September 24, 2015
Publicly released
December 4, 2015
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 2015, 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 2015
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

Chief Counsel advised that IRS Publication 1 is required in examinations involving Form 8300. The penalties under IRC §§ 6721 and 6722 for failing to file the form are assessable penalties treated as a tax under IRC § 6671. They therefore fall within the statutory phrase “the determination or collection of any tax.” The advice applies that reasoning to the procedural notice requirement for these examinations.

Ruling snapshot

  • Question: Must the IRS provide Publication 1 during a Form 8300 examination?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6671, 6721, 6722

Full text (IRS public release)

ID: CCA_2015092412380047
UILC: 6721.00-00

Number: 201549026
Release Date: 12/4/2015
From:
Sent: Thursday, September 24, 2015 12:38:00 PM
To:
Cc:
Bcc:
Subject: RE: Pub. 1

Pub 1 is required for Form 8300 examinations because “the determination or collection of any tax” as used in the statute includes penalties under sections 6721 & 6722 for failing to file Forms 8300, as these penalties are assessable penalties that are treated as a tax. See section 6671.

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