Ezel / IRS Rulings / 201927018

SS-8 unit should normally process Forms 1099-K

Number
201927018
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Definitions
Topics
Employment taxes
Code sections
§ 3121
Ruling dated
June 6, 2019
Publicly released
July 5, 2019
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 2019, 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 2019
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 agreed that the IRS SS-8 unit should follow its normal processing rules when it receives Forms 1099-K while making employment-status determinations. The short email did not describe the underlying workers, payments, or requested procedural variation. It was classified under section 3121 definitions.

Ruling snapshot

  • Question: How should the SS-8 unit handle Forms 1099-K received while determining employment status?
  • Outcome: Advice given to follow normal processing rules.
  • Key authorities: IRC § 3121

Full text (IRS public release)

ID:      CCA_2019060613191433
UILC:    3121.00-00

Number: 201927018
Release Date: 7/5/2019
From:
Sent: Thursday, June 06, 2019 1:19:14 PM
To:
Cc:
Bcc:
Subject: Your Question


Thank you for your question. We agree with you that the SS-8 unit should follow normal
processing rules when it receives forms 1099-k in the process of making employment
status determinations.

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