Ezel / IRS Rulings / 201549026
Chief Counsel Advice 201549026 Released December 4, 2015 Advice

Publication 1 required for Form 8300 examinations

Apply this to your situation

This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, 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 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 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.

----------------

------------------------------------

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2015, 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.