Ezel / IRS Rulings / 201740021

Disaster postponement suspends assessment deadline

Number
201740021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone
Topics
Procedure, penalties, and administration
Code sections
§ 7508
Ruling dated
September 25, 2017
Publicly released
October 6, 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 section 7508A suspends the time for the IRS to make assessments during the postponement period that applies to a declared disaster. The short email pointed to examples in the regulations and copied another official with greater disaster-relief expertise.

Ruling snapshot

  • Question: Does a disaster postponement also suspend the deadline for making tax assessments?
  • Outcome: advice given
  • Key authorities: IRC § 7508A

Full text (IRS public release)

ID:          CCA_2017092510151943
UILC:        7508.00-00

Number: 201740021
Release Date: 10/6/2017
From:
Sent: Monday, September 25, 2017 10:15:19 AM
To:
Cc:
Bcc:
Subject: RE: Disaster for Huricanes in Florida


Hi --------

Section 7508A would suspend the time for making assessments for the postponement
time that applies to this disaster. There are some examples in the regs under that
section. I’ve cc’d ----------------who is much more knowledgeable on disaster relief than I
am.

Thanks-
-------

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