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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Identity-theft assessments may be abated before the petition period ends
Chief Counsel advised that rescinding a statutory notice of deficiency requires the consent of both the Service and the taxpayer to whom the notice was issued under IRC § 6212(d). If the Service…
Backup withholding for incorrect TINs on slot-machine winnings
Chief Counsel advised that a gaming establishment reporting slot-machine winnings of $1,200 or more on Form W-2G is subject to backup withholding after a name/TIN mismatch only when the payee…
PLR 1245017: IRS revokes a ruling on a public-sector retiree health trust
The IRS revoked an earlier private letter ruling that treated a trust funding retiree health benefits for a public-sector authority as having income excludible under IRC § 115. The IRS concluded…
CCA 1244019: Prompt assessment conversion depends on the status of the TEFRA proceeding
Chief Counsel advised that a request for prompt assessment under IRC § 6501(d) converts partnership items only if the TEFRA proceeding is not yet complete. The advice states that the conversion does…
CCA 1244018: Late and incomplete Form 1045 filings do not support NOL carryback relief
Chief Counsel advised that a taxpayer was not entitled to relief on a claim to carry back a net operating loss. The Form 1045 deadline had passed, and the taxpayer's earlier filings each contained a…
CCA 1244016: Federal tax lien priority depends on assessment and state lien choateness
Chief Counsel advised that federal tax lien priority is determined by comparing the federal tax assessment date with the filing date of the state tax lien. The federal lien arises upon assessment,…
CCA 1243014: Chief Counsel advises on consolidated net operating loss carrybacks
Chief Counsel reviewed advice about an unclaimed consolidated net operating loss carryback and agreed that the identified consolidated net operating loss should not be included in calculating…
IRS advises on signing a TEFRA statute extension for an LLC serving as TMP
The Office of Chief Counsel addressed who should sign a TEFRA statute extension when a limited liability company acts as the tax matters partner for a TEFRA partnership. The advice states that the…
IRS advises that an LLC owner's partnership items remain partnership items after bankruptcy
The Office of Chief Counsel considered the bankruptcy of a disregarded LLC that was a partner in a TEFRA partnership. The advice states that the bankruptcy would not convert the owner's partnership…
IRS advice on when partnership items become nonpartnership items
The Office of Chief Counsel considered whether claims involving partnership items could be treated as partner-level administrative adjustment requests. The advice says the answer is not clear, but…
IRS approves qualifying income from processing and transporting olefins
The IRS ruled for a publicly traded limited partnership that planned to process ethane and propane into olefins. It concluded that income from processing the natural gas liquids into olefins would…
CCA says the additional estate tax assessment period cannot be extended by agreement
Chief Counsel Advice addressed whether the limitations period for the additional estate tax under section 2057(f)(2) could be extended by agreement. The advice concluded that it could not. It…
CCA says the IRS may seize property held by an innocent spouse for a liable spouse
Chief Counsel Advice addressed whether the IRS may seize property from an innocent spouse. The advice said the IRS may do so when the spouse holds the property as a nominee for the liable spouse, or…
CCA explains when later law can affect a closing agreement
Chief Counsel Advice addressed the effect of later changes in law on a closing agreement. It explained that a closing agreement is generally final under Treasury Regulation section 301.7121(c).…
CCA recommends a mootness motion when a CDP tax is fully paid
Chief Counsel Advice addressed documents and proposed language in a collection due process case. It stated that when the tax has been fully paid, the IRS's general position is to file a motion to…
PLR 1240005: IRS permits a payment processor to rely on foreign-payee determinations
A U.S. payment processor asked how section 6050W reporting rules apply when it processes card transactions and acts as a reporting designee for non-U.S. settlement banks. The IRS ruled that the…
PLR 1240001: IRS requires Form 1099-C reporting for settlement debt write-offs
A financial institution settled a class action and agreed to write off loan balances and charges owed by class members. It asked whether the write-offs were caused by state law rather than an…
CCA 1239010: CCA explains the limitation period for partnership items
Chief Counsel advice addressed whether the period described in IRC § 6229(a) is a separate statute of limitations for a partnership. The advice stated that the § 6229(a) period is the partner's §…
CCA 1239009: CCA addresses privilege claims for advisory opinions
Chief Counsel advice addressed whether advisory opinions are automatically protected in their entirety. The advice stated that parts of the opinions may be covered by the attorney-client or attorney…
CCA 1239007: CCA addresses notice requirements for nominee and alter-ego levies
Chief Counsel advice addressed collection notices when the IRS files a notice of federal tax lien in the name of a nominee or alter ego, or plans to levy property titled in that name. It stated that…
Determination 1238032: IRS revokes an organization's tax-exempt status after network marketing and private-benefit findings
The IRS revoked an organization's tax-exempt status under IRC § 501(c)(3), effective from the organization's stated start date. The determination says the organization was engaged in network…
CCA 1238028: Chief Counsel addresses tax assessments and fraudulent failure-to-file penalties
Chief Counsel advised that the Service could not reverse an abatement of tax assessed under a substitute for return after the collection limitations period had expired. It could assess additional…
CCA 1238026: Fraud by an S corporation does not extend the assessment period for an uninvolved shareholder
Chief Counsel advised that a fraudulent Form 1120S filed by an S corporation does not extend the assessment period for an individual shareholder who did not participate in the fraud. The advice…
CCA 1237018: CCA addresses OFAS access to ARRA grant information
Chief Counsel advice considered whether the Treasury Department’s Office of the Fiscal Assistant Secretary could access IRS return information while administering the ARRA section 1603…
CCA 1236030: Advice addresses when partnership items converted after late notice
Chief Counsel advice addressed when partnership items converted after the IRS sent partner-level notices late. The advice states that the 150-day petition period runs from the date the FPAA is…
CCA 1236029: Advice addresses use of Form 870-LT for partner-level issues
Chief Counsel advice addressed whether Part II of Form 870-LT could be used instead of Form 870PT(AD) to resolve partner-level issues. The advice states that Part II is a separate agreement executed…
CCA 1236028: Advice addresses partner amended adjustment requests under TEFRA
Chief Counsel advice answered questions about amended adjustment requests by partners in a TEFRA partnership. It states that the partner-level IRC § 6501(a) period does not extend the IRC § 6227…
CCA 1236027: Advice addresses a statute extension consent after entity-status change
Chief Counsel advice addressed a consent extending the statute of limitations for a TEFRA partnership after a change in entity status. It states that the change does not affect the procedures…
CCA 1236026: Advice permits crediting an overpayment against proposed deficiencies
Chief Counsel advice addressed whether a taxpayer's overpayment could be applied to specified periods with proposed, but not yet assessed, tax deficiencies. The advice concludes that the request may…
PLR 1236023: Auction platform qualifies as a matching service for partnership interests
A broker-dealer and its affiliated bank proposed an electronic auction platform for buying and selling third-party limited partnership interests. The platform would be limited to accredited…
PLR 1236005: IRS approves qualifying income from natural-resource processing
The IRS ruled that income from a publicly traded partnership's conversion of a natural-resource feedstock into another product would be qualifying income under section 7704(d)(1)(E). The partnership…
IRS advice on the assessment period for non-filing indirect partners
Chief Counsel advice addresses the statute of limitations for non-filing indirect partners in a partnership. The advice states that the limitations period remains open indefinitely under section…
IRS advice on recovering a refund after Joint Committee review
Chief Counsel advice addresses tentative refunds reviewed by the Joint Committee. It states that if an examination reduces tentative allowances below the jurisdictional amount, the examiner must…
IRS advice on a spouse's signature on a TEFRA settlement
Chief Counsel advice addresses whether compliance may accept Form 870-PT from only one spouse who is a partnership partner. The advice states that accepting the form from the signing spouse permits…
IRS advice that civil promoter penalties survive death
Chief Counsel advice addresses whether penalties under sections 6700 and 6701 may be assessed against a promoter or preparer after death. The advice states that the penalties are civil rather than…
IRS advice on when a TMP settlement binds small-interest partners
Chief Counsel advice addresses the scope of a tax matters partner's Form 870-P settlement. It states that the form binds partners with less than a one percent interest only in a partnership with…
IRS advice on partnership status and TEFRA treatment
Chief Counsel advice discusses whether an arrangement should be treated as a partnership for federal tax purposes. The advice explains that federal law controls, and that the parties' agreement,…
IRS advice on winding up a dissolved partnership
Chief Counsel advice addresses whether a general partner may continue acting during the winding-up period of a dissolved partnership. It states that state law determines the length of that period.…
IRS advice on applying a lien-discharge deposit
Chief Counsel advice addresses when a deposit made in connection with a lien discharge should be applied to a tax liability. It concludes that, when a third party brings an action under section…
IRS advice on taxpayer consent and JCT disclosure
Chief Counsel advice considers whether submitting a closing agreement to the Joint Committee on Taxation before an examination is complete could disclose return information improperly. Because the…
Unauthorized Form 872-I signature did not extend assessment period
Chief Counsel advice considers whether a Form 872-I validly extended the assessment period when it was signed by a Revenue Agent without delegated authority. The IRS concludes that the consent was…
CCA 1234025: Slot-machine reporting procedures can satisfy the annual TIN solicitation exception
Chief Counsel Advice considered a gaming establishment that prepared Forms W-2G for slot-machine jackpots of $1,200 or more and later learned that some taxpayer identification numbers were…
IRS says offsetting currency forwards are not substantially similar to a listed transaction
The IRS ruled that a taxpayer's proposed offsetting foreign-currency forward contracts were not the same as, or substantially similar to, the listed transaction described in Rev. Rul. 2000-12. The…
IRS treats pipeline water-delivery income as qualifying partnership income
The IRS ruled that a publicly traded partnership's distributive share of income from a related partnership's water-delivery pipeline would be qualifying income under section 7704(d)(1)(E). The…
PLR 1233011: IRS limits the retroactive effect of a prior ruling's revocation
The IRS granted relief under IRC § 7805(b) so that the revocation of an earlier private letter ruling would apply prospectively rather than retroactively. The earlier ruling had improperly granted…
PLR 1233010: IRS approves natural gas gathering and processing income as qualifying partnership income
The IRS ruled that income from several natural gas gathering and processing activities would be qualifying income for a proposed publicly traded partnership. The partnership would gather gas through…
PLR 1233009: IRS approves oil and gas activities as generating qualifying partnership income
An LLC planned to become, or contribute its interests to, a publicly traded partnership that would develop reserves and sell crude oil and natural gas. The partnership's activities would include…
PLR 1232020: IRS treats a publicly traded partnership's excess RIN sales income as qualifying income
A publicly traded limited partnership operated pipelines, storage facilities, and terminals for refined petroleum products. It blended renewable fuel into gasoline and diesel fuel, which generated…
IRS treats fuel additization fees as qualifying publicly traded partnership income
The IRS ruled that income earned by a publicly traded partnership from fuel additization activities was qualifying income under IRC § 7704(d)(1)(E). The partnership operated refined petroleum…
CCA 1231001: Chief Counsel approves a bond-backed collateral agreement in lieu of an NFTL
Chief Counsel considered whether the IRS could accept a collateral agreement secured by a bond instead of filing a Notice of Federal Tax Lien against a corporation that could not immediately pay its…
TAM 1230022: Dyeing undyed diesel fuel is not a nontaxable use
The IRS analyzed whether a refinery operator could claim a payment for diesel fuel tax after dyeing undyed diesel fuel at a terminal. The IRS concluded that adding dye did not consume the fuel or…
PLR 1227002: IRS treats oilfield waste treatment and recovered products as qualifying income
The IRS ruled that income from removing, treating, recycling, and disposing of waste generated by oil and gas wells during hydraulic fracturing qualified as qualifying income under § 7704(d)(1)(E).…
PLR 1227001: IRS treats specialized transport of petroleum products as qualifying income
The IRS ruled that a limited partnership's gross income from transporting refined petroleum products and other products to customers working at drilling, exploration, production, and mining sites…
CCA 1226028: Section 6038D penalty is assessable without deficiency procedures
Chief Counsel advice concluded that the penalty under IRC § 6038D is not itself part of a deficiency. IRC §§ 6665 and 6671 can bring some penalties within deficiency procedures when they are…
CCA 1226027: Advice addresses estate-tax deferral and Tax Court jurisdiction
Chief Counsel advice addresses three questions about an estate using the IRC § 6166 installment election. It concludes that the Tax Court may review an Appeals determination reducing the amount of…
CCA 1226023: IRS advice on actual knowledge required for fuel penalties
Chief Counsel advice addresses when the IRS may impose penalties under IRC § 6720A on fuel resellers and retailers. It concludes that penalties require actual knowledge both that fuel will be used…
PLR 1226018: IRS approves qualifying income for resource services
The IRS rules that specified income from a partnership's extractive logistics and refined products blending businesses is qualifying income under IRC § 7704(d)(1)(E). The ruling covers…
CCA 1225011: IRS says related corporations were not the same taxpayer for interest netting
Chief Counsel Advice addressed whether a domestic corporation could net interest on its tax underpayment against interest on an overpayment made by its former foreign parent. The IRS concluded that…
CCA discusses penalties and backup withholding in a worker-classification case
Chief Counsel Advice addresses how the government may protect its interests in a worker-classification case. The advice considers an employer that treated workers as independent contractors and an…
CCA addresses offsetting overpayments after an erroneous refund
Chief Counsel Advice considers whether the IRS may offset an overpayment of one excise tax against another tax liability when the liability was reported but never assessed before the assessment…
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.