Ezel / IRS Rulings / 201723019

Termination assessment does not require separate notice to the court

Number
201723019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Termination Assessments of Income Tax
Topics
Procedure, penalties, and administration
Code sections
§ 6851
Ruling dated
April 26, 2017
Publicly released
June 9, 2017
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 2017, 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 2017
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 the jeopardy-assessment provisions do not require a court notification for a termination assessment. In a jeopardy assessment, notice alerts the court when an assessment made after the statutory notice of deficiency differs from the deficiency stated in that notice. No comparable rule is needed for a termination assessment because the statutory notice is issued after the assessment and should state the correct deficiency.

Ruling snapshot

  • Question: Must the IRS separately notify the court after making a termination assessment?
  • Outcome: Advice given. No separate notification is required.
  • Key authorities: IRC § 6851 and the related jeopardy-assessment provisions

Full text (IRS public release)

ID: CCA_2017042617081126
UILC: 6851.00-00

Number: 201723019
Release Date: 6/9/2017
From:
Sent: Wednesday, April 26, 2017 5:08:11 PM
To:
Cc:
Bcc:
Subject: RE: Termination Assessment

-------------There’s no notification required by the jeopardy provisions despite any CCDM provision suggesting otherwise. The notice to the court in a jeopardy assessment alerts the court when the amount of the assessment made after the SNOD was issued is different than the amount of the deficiency in the SNOD. There’s no comparable provision for termination assessments as the amount of the deficiency in the SNOD should be accurate given that it’s issued after the assessment.

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