IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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CCA 1350034: IRS may use a party's return information in a later examination of that party
Chief Counsel Advice addresses whether return information gathered in an earlier determination may be used in a later examination of the same party. The advice concludes that the party's own…
CCA 1349014: First assessment extension controls the refund look-back period
This Chief Counsel Advice addresses the refund look-back period when a taxpayer and the IRS sign multiple agreements extending the assessment period. It concludes that the first extension agreement,…
CCA 1349013: Payments to incorporated veterinarians generally require information reporting
This Chief Counsel Advice considers whether payments made in the course of a trade or business to a corporation providing veterinary services must be reported under IRC § 6041. It concludes that…
PLR 1349004: Natural gas processing and related services generate qualifying income
A publicly traded limited partnership planned to convert butane into butadiene and to handle related byproducts. It would provide processing, marketing, storage, and transportation services under…
CCA 1348015: Counsel discusses the limitations period for section 6702 penalties
Chief Counsel attorneys discussed whether a statute of limitations applies to assessments of penalties under IRC § 6702 for frivolous submissions. The message says the IRS argued in briefs that no…
CCA 1348014: Counsel discusses lien priority after revocation of a release
Chief Counsel addressed the effect of revoking a release of a federal tax lien. The message states that the release extinguished the underlying IRC § 6321 lien, and that revocation would revive the…
PLR 1348006: IRS approves a tax-deferred transfer of structured settlement assets to a new corporation
A group of insurance companies planned to move structured settlement annuities and related payment obligations from a subsidiary being liquidated into a new corporation. The IRS ruled that the…
IRS advises that restitution payments may be applied in the government's best interest
Chief Counsel Advice addressed how the IRS should apply criminal restitution payments after civil examinations produced additional personal and corporate tax liabilities. The memorandum concluded…
IRS rules that natural-resource logistics income is qualifying income under section 7704
The IRS ruled that income earned by a limited partnership from natural-resource storage, transportation, processing, distribution, and related logistics activities was qualifying income under…
PLR 1347001: Some oilfield storage and maintenance income qualifies for publicly traded partnership treatment
A limited partnership asked whether income from a wholly owned entity's frac-tank storage, connection equipment, and fluid-storage maintenance services would be qualifying income for the publicly…
PLR 1346007: Methanol and synthesis gas processing income qualifies under section 7704
The IRS ruled that a limited partnership’s income from processing and marketing methanol and synthesis gas produced from natural gas would be qualifying income under section 7704(d)(1)(E). The…
Foreign partner may serve as tax matters partner when no eligible domestic partner exists
Chief Counsel addressed whether a foreign general partner could be designated as the partnership's tax matters partner. The cited regulation generally limits designation of a foreign partner when…
Successor entity may be liable for a taxpayer's unpaid taxes and liens
Chief Counsel addressed collection due process notice rights for an entity deemed to be a mere continuation of another taxpayer. The successor is liable for the taxpayer's unpaid taxes, and…
PLR 1343004: business and finance activities qualify for estate-tax deferral analysis
The IRS ruled that several business divisions and companies met the active trade or business or qualified lending and finance business requirements relevant to an estate's section 6166 election. The…
CCA 1342010: Biodiesel mixture credits and payments are not gross income
Chief Counsel advised that biodiesel mixture excise-tax credits under IRC § 6426(c) and payments under § 6427(e) are not gross income under § 61. The advice distinguishes those benefits from the §…
IRS may apply restitution payments in the government's best interest
Chief Counsel Advice addresses whether the IRS must apply criminal restitution payments to the tax years involved in the prosecution. The advice concludes that restitution payments are involuntary…
PLR 1341011: IRS approves oilfield fluid services as qualifying partnership income
The IRS ruled that income from supplying, transporting, and storing fracturing fluids, and from removing, treating, and disposing of flowback and produced water, will be qualifying income for a…
PLR 1340011: IRS approves processing and logistics income as qualifying partnership income
The IRS concluded that a planned publicly traded partnership would earn qualifying income from processing two natural resources into products, and from marketing, storing, and transporting those…
PLR 1338035: IRS treats oilfield waste and related services as qualifying partnership income
A planned publicly traded partnership intended to provide fluid handling, treatment, transportation, and disposal services for oil and natural gas producers. The IRS concluded that income from…
PLR 1338001: Fuel and petroleum product marketing qualifies as natural-resource income
A publicly traded partnership marketed petroleum products and other supplies to customers involved in oil and gas exploration and production. It asked whether income from marketing specified…
CCA 1337016: Advice on waiving notice of adjustment rights in a TEFRA matter
Chief Counsel advised on settlement language for nonpartnership items connected to a separate TEFRA proceeding involving partnership items. The advice explains when “Munro language” is used to…
CCA 1337015: Transferee liability for a foreign entity with no apparent U.S. connection
Chief Counsel was asked whether the IRS could assert transferee liability against a foreign entity that lacked a federal employer identification number and did not do business in the United States.…
PLR 1337014: Natural-gas midstream income qualifies as publicly traded partnership income
A publicly traded partnership asked whether income from natural-gas midstream activities would be qualifying income under IRC § 7704(d)(1)(E). The activities included transportation, storage,…
PLR 1336016: IRS rules that oilfield services income will be qualifying income for a publicly traded partnership
A corporation planned to form a publicly traded partnership that would provide fluids management, logistics, chemical, treatment, and related services to the oil and gas industry. It asked whether…
PLR 1336006: IRS approves oil and gas waste services as qualifying partnership income
The taxpayer was a limited partnership that provided services involving brine, water, and other residual waste from oil and gas well fracturing. It asked whether income from removing, transporting,…
IRS addresses limitation periods for a deficiency tied to NOL carrybacks
The IRS advised that a corporate taxpayer's later assessment was timely because the deficiency was attributable to a net operating loss carryback and the assessment period for the loss year remained…
IRS says temporary work-related spousal absence prevents head-of-household status
Chief Counsel Advice addressed whether a married taxpayer could file as head of household while the taxpayer's spouse lived apart because of employment. The spouses were not legally separated and…
IRS explains who may sign returns and assessment agreements for deceased taxpayers
Chief Counsel Advice addressed who may sign unfiled returns, Form 870, and Form 872 after a taxpayer's death. A person holding the decedent's property may sign unfiled returns, although the Service…
CCA addresses late-filed S corporation returns and the six-year assessment period
Chief Counsel Advice addresses whether a late-filed Form 1120-S can disclose S corporation income for purposes of the six-year assessment period under IRC § 6501(e). It concludes that only the S…
PLR 1331002: IRS confirms certain liquid urea sales qualify as partnership income
The IRS ruled that income from a publicly traded partnership's non-retail sales of liquid urea to petroleum products distributors can be qualifying income under § 7704(d)(1)(E). The partnership…
CCA explains when IRS personnel must report third-party contacts
Chief Counsel Advice addresses when IRS personnel must report communications with third parties on Form 12175. The advice explains the statutory exceptions for authorized contacts, jeopardy to…
CCA explains when overpayment interest begins for refund claims
Chief Counsel Advice addresses when overpayment interest begins on refund claims for two tax years. The advice concludes that interest is allowed from the date the taxpayer became overpaid, which…
CCA concludes a foreign tax refund claim was untimely
Chief Counsel Advice considers whether a taxpayer timely claimed a refund after changing a foreign tax credit to a deduction and carrying an increased net operating loss to another year. The advice…
PLR 1330027 treats ceramic proppant income as qualifying partnership income
The IRS rules that income from mining, processing, and marketing kaolin and bauxite for use as ceramic proppants is qualifying income under the publicly traded partnership rules. The partnership…
PLR 1330026 treats proppant and ceramic product income as qualifying income
The IRS rules that income from mining, processing, and marketing specified sand and ceramic products for use as proppants, together with related well stimulation products, is qualifying income under…
PLR 1330024 treats oilfield fluid and water services as qualifying income
The IRS rules that a publicly traded partnership's income from supplying, transporting, and storing fluids for oil and natural gas wells is qualifying income under IRC § 7704(d)(1)(E). The ruling…
PLR 1330023 treats oilfield fluid handling services as qualifying income
The IRS rules that a planned publicly traded partnership's income from supplying, transporting, storing, and heating fluids for oil and natural gas wells qualifies under IRC § 7704(d)(1)(E). The…
CCA says a legal opinion is likely protected by attorney-client privilege absent waiver
Chief Counsel Advice addresses whether a legal opinion would be protected by attorney-client privilege. On the limited information provided, the advice says it would likely be privileged unless…
CCA explains filing options for a joint return with a nonresident alien spouse
Chief Counsel Advice addresses the filing status of a taxpayer whose spouse was a nonresident alien and lacked a proper taxpayer identification number when a joint return was filed. The advice says…
CCA 1328033: When an examination notice may be issued to partnership partners
Chief Counsel advice addresses two separate questions about a notice of beginning of administrative proceeding, or NBAP, and a partnership examination. The advice states that the statutory…
CCA 1328032: Who may sign Form 907 for an extension of time to sue
Chief Counsel advice identifies the authority for signing Form 907 to extend the time for filing suit in an Appeals matter. It points to IRM § 8.7.7.2.4(5), which authorizes Appeals Area Directors…
PLR 1328005: IRS approves pipeline-related qualifying income
The IRS ruled that a publicly traded partnership’s gross income from relocating pipeline facilities, constructing and maintaining pipeline interconnects, and selling condensate collected from…
PLR 1327002: IRS says a fund need not report payments that retain their personal-injury exclusion
The IRS ruled that a fund created during the liquidation of an insolvent life insurance company would not have information reporting obligations for certain payments to annuity beneficiaries. The…
CCA 1326018: A paid manager is a tax matters partner only if the person is a partner for federal tax purposes
The Chief Counsel's Office addressed whether a paid manager described as a partner under state law could be the federal tax matters partner. It said the person is not a partner for federal tax…
CCA 1326017: A payment by a partnership to a partner is a partnership item
The Chief Counsel's Office addressed the tax treatment of an amount paid by a partnership to a partner. It concluded that the payment is a partnership item. Changing the amount reported by the…
CCA 1326016: Partner status and pass-through self-employment income questions belong in specified proceedings
The Chief Counsel's Office explained that whether a listed partner is a partner for federal tax purposes is generally determined under the Supreme Court's Culbertson and Tower tests. The status of a…
CCA 1326015: A surety agreement may qualify as an obligatory disbursement agreement under section 6323
The Chief Counsel's Office considered whether an agreement involving a surety could receive protection under section 6323(c)(4). It said the agreement appeared to be an obligatory disbursement…
CCA 1325013: A missing section 6013(g) election avoids section 6677 penalties
Chief Counsel Advice addresses whether a nonresident alien who filed a joint federal income tax return with a U.S. citizen spouse became subject to section 6677 penalties for failing to file…
IRS treats income from processing natural gas products as qualifying income
A corporation planned to form a publicly traded partnership that would process natural gas into methanol and synthesis gas, and then into gasoline and liquefied petroleum gas. The partnership would…
Partnership reporting controls passive-loss refund claims
Chief Counsel Advice addresses how partnership reporting affects passive-loss refund claims. It says the character of partnership income or loss is a partnership item, so changing the character…
Federal tax lien attaches to property in a revocable trust
Chief Counsel Advice considers a taxpayer who transferred property to a revocable trust before the IRS made an assessment. The memo explains that a federal tax lien under section 6321 attaches to…
Advice on fiduciary authority for deceased taxpayers
Chief Counsel Advice addresses who may act for deceased taxpayers in two fact patterns. For Case A, involving a deceased non-filer and a daughter who appeared to be a distributee, the memo says the…
Advice on signing a consolidated return statute extension
Chief Counsel Advice addresses who must sign a new Form 872-P in a consolidated-return situation. The memo says that the parent of the tax-matters person does not need to sign the form for the…
PLR 1324002: IRS approves qualifying income from processing natural gas products
The IRS ruled that income earned by a publicly traded partnership from processing and marketing gasoline, liquefied petroleum gas, methanol, and synthesis gas made from natural gas would be…
CCA addresses trust fund recovery penalties after worker reclassification
Chief Counsel Advice concludes that a trust fund recovery penalty may apply even when an employer never withheld taxes from workers it treated as independent contractors. The advice explains that a…
CCA concludes that invalid Forms 872 cannot revive an expired assessment period
Chief Counsel Advice concludes that the Forms 872 at issue were invalid. Forms 872 are agreements extending the period for assessment of tax. The advice says that, on the submitted facts, the IRS…
CCA addresses federal tax liens on property transferred by beneficiary deed
Chief Counsel Advice addresses whether a federal tax lien under IRC § 6321 remains attached to property that passes at death by a beneficiary deed created under state law. The advice distinguishes…
CCA recommends judicial approval under IRC § 6334
Chief Counsel Advice addresses the procedure the Service should follow in the matter described in the memorandum. The advice records a consensus that the Service should seek judicial approval as…
PLR 1322024: IRS treats hydraulic fracturing service income as qualifying income
The IRS ruled that gross income from providing hydraulic fracturing services would qualify as income from the development or production of a mineral or natural resource under § 7704(d)(1)(E). The…
CCA 1321022: IRS supports refund statute dates based on filing deadlines and extensions
Chief Counsel Advice addresses how the IRS should calculate refund statute expiration dates, or RSEDs, under IRC § 6511. It agrees that the ordinary three-year period should run from the statutory…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.