Ezel / IRS Rulings / 9943021

CCA 9943021: Bankruptcy guidance review finds no conflict

Number
9943021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Not Able to Identify Under Present List
Topics
Other topics
Ruling dated
May 21, 1999
Publicly released
October 29, 1999
Source
View Official PDF

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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 1999, 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 1999
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 reviewed prior advice concerning a converted Chapter 7 bankruptcy case. It said its position had not changed and saw no actual conflict between that advice and a new manual provision about monitoring an individual Chapter 11 debtor. The office said it would consider adding detail about conversions when the Bankruptcy Handbook was next revised. The memorandum does not reproduce the earlier advice or state its underlying tax conclusion.

Ruling snapshot

  • Question: Did the prior advice conflict with the new bankruptcy manual provision?
  • Outcome: No actual conflict identified; possible future manual clarification.
  • Key authorities: Internal Revenue Manual §§ 5.9.9.3.5(9), 5.9.6.6.4.

Full text (IRS public release)

DEPARTMENT OF THE TREASURY
I N T E R N AL R E V E N U E S E R V I C E WASHINGTON, D.C. 20224
May 21, 1999

Number: 199943021
CC:EL:GL:Br2
Release Date: 10/29/1999
GL-600790-99
UIL: 9999.98-00

MEMORANDUM FOR ASSOCIATE DISTRICT COUNSEL, DELAWARE- MARYLAND DISTRICT CC:SER:DEM:WAS

FROM: Kathryn A. Zuba
Chief, Branch 2 (General Litigation)

SUBJECT: Taxpayer X

LEGEND:
Taxpayer X

This responds to your request of March 2, 1999, for post-issuance review of an advisory opinion you gave the District Director on February 5, 1999. Your memorandum to the District Director follows the pre-issuance Chief Counsel Advice given to you by Branch 1 (General Litigation) regarding this same case on November 20, 1998. The Division’s position is unchanged from that given to you on November 20, 1998.

We do not think there is an actual conflict between your advice, given in the context of a converted Chapter 7 case, and new IRM 5.9.9.3.5.(9), which deals with compliance monitoring in a Chapter 11 individual debtor case. However, when the Bankruptcy Handbook is next revised, we will consider whether to make a case to the Service for adding further details in IRM 5.9.6.6.4. regarding the potential issues arising from a conversion. Thank you for bringing this matter to our attention.

Please call the attorney assigned to this case at 202-622-3620 if you require further information.

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