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 1109020: A foreign tax credit error from partnership income is an affected item
Chief Counsel advice addressed a partner's failure to properly compute a foreign tax credit derived from partnership income. It concluded that the error would be an affected item. The advice stated…
CCA 1109019: Redesignating a bankrupt tax matters partner is uncertain
Chief Counsel advice addressed whether a tax matters partner who was terminated by bankruptcy could later be redesignated for the same partnership year. It said the answer was not certain. The…
CCA 1109018: A refund claim filed within three years of the original return was timely
Chief Counsel advice addressed whether an amended return and refund claim was timely after Hurricane Rita postponed filing and payment deadlines. Under IRC § 6511(a), the claim was timely if filed…
IRS advises on allocating tax credits between spouses
Chief Counsel advised IRS personnel about allocating tax credits between spouses on Form 8379, Injured Spouse Allocation, when the taxpayers live in a community-property state. The child tax credit…
State-law suspension does not dissolve a tax matters partner
Chief Counsel advised that a state-law suspension of a state-law entity for failure to pay state franchise fees does not constitute a dissolution of the tax matters partner under the cited Treasury…
Interest netting does not apply between separate taxpayers
Chief Counsel advised that interest netting under IRC § 6621(d) does not apply when the underpayment and overpayment belong to separate taxpayers. The advice also concluded that IRC § 6601(f) did…
Partnership settlements remain binding after an FPAA error
Chief Counsel advised that an FPAA should not be issued for a second party or year when the facts supported issuing it for only one. The IRS could not issue another FPAA for either year under IRC §…
Employment-tax return may start the limitations period despite a different EIN
Chief Counsel considered whether a standard Form 941 employment-tax return started the period of limitations when the employer did not list certain individuals as employees and used a different EIN.…
Receiver appointment starts a one-year TEFRA limitations period
Chief Counsel advised that the one-year period under IRC § 6229(f), during which a partner's IRC § 6501 limitations period will not expire, began when a receiver was appointed. Because that one-year…
CCA 1107024: Collection summonses for transferee liabilities can be exempt from notice
Chief Counsel advised that a summons issued in aid of collecting an assessment can fall within the notice exception in IRC § 7609(c)(2)(D). The advice addresses a possible fraudulent transfer from…
CCA 1107023: Collection failure is not a TEFRA settlement agreement
Chief Counsel advised that failing to collect from a partner does not create the type of settlement agreement that gives other partners a right to seek a consistent agreement under IRC § 6224(c). A…
CCA 1107022: IRS declines to accept real property in an unspecified collection matter
Chief Counsel advice gives a negative answer to a redacted collection question involving the acceptance of real property. The response identifies issues that would arise if the IRS accepted the…
CCA 1107021: Partnership-level proceedings require notice under § 6223(a)(1)
Chief Counsel advice contrasts the general one-inspection rule in IRC § 7605(b) with the partnership-level notice requirement in IRC § 6223(a)(1). Section 7605(b) generally permits only one…
CCA 1107020: Surviving spouse cannot extend a deceased spouse's assessment period without authority
Chief Counsel addressed how a surviving spouse should complete Form 872 after spouses filed a joint return and the husband later died. The IRS advice says both spouses' names should appear on the…
CCA 1107019: IRS should promptly return erroneous direct-debit collections
Chief Counsel advised on the IRS's obligations when it makes an erroneous debit under a direct debit installment agreement. Electronic payment rules generally require the taxpayer's account to be…
CCA 1107017: TEFRA status depends on the partnership return and reasonable IRS reliance
Chief Counsel advice addresses whether the TEFRA partnership procedures apply when a partnership return lists a disregarded entity as a partner and an amended return is later filed. The advice says…
CCA 1107016: A liquidating trustee is not automatically the Tax Matters Partner
Chief Counsel advice concludes that a liquidating trustee for a partnership is not the Tax Matters Partner under IRC § 6231(a)(7) merely because the trustee controls partnership assets. The Tax…
CCA 1107015: Non-TEFRA partnership audit agreements do not bind partners individually
Chief Counsel advice explains the effect of an audit of a non-TEFRA partnership. The IRS may work with a person designated by the partnership and reach an agreement about how items should be treated…
CCA 1107014: Pre-assessment donations were not subject to the federal tax lien
Chief Counsel advice analyzes whether the IRS could levy donated funds to collect a tax liability. A federal tax lien under IRC § 6321 arises after assessment, so property disposed of before…
CCA 1107013: Protective claim did not extend the refund period for separate NOL losses
Chief Counsel advice concludes that the period under IRC § 6511 for filing a refund claim based on specified net operating losses had expired. The advice also says that a protective claim relating…
CCA 1106014: A foreign entity that cannot be a TMP cannot extend the partnership statute
Chief Counsel advice addressed whether a tax matters partner could sign Form 872-P or authorize an attorney-in-fact to sign it. The advice concluded that a tax matters partner may do so under IRC §…
CCA 1106013: Joint estimated-tax credits may be allocated by agreement between spouses
Chief Counsel advice addressed how an overpayment from a joint return, later credited to estimated tax, should be allocated after the spouses filed separate returns. The advice stated that…
CCA 1106012: Briefing materials are not Chief Counsel advice merely because they concern a legal issue
Chief Counsel advice addressed whether briefing materials prepared for a briefing session were themselves Chief Counsel advice. The advice concluded that the materials were not CCA when provided to…
CCA 1106011: A trustee may generally sign for a state-law trust
Chief Counsel advice addressed whether a trustee could sign a document for a state-law trust. The advice stated that the trustee would typically be authorized under state law to sign documents on…
CCA 1106010: Club payments to taxi drivers for delivering patrons are generally separate-service income
Chief Counsel advice addressed payments made by adult entertainment clubs and other establishments to taxi drivers who brought passengers to them. The payments were income to the drivers, but under…
CCA 1106009: Taxi-driver payments are income and may be tips or separate-service payments
Chief Counsel advice addressed payments made by bars, restaurants, and adult entertainment clubs to taxi drivers who brought passengers to those establishments. The payments were income to the…
CCA 1105040: Faxed consent to extend assessment period may be accepted when time is critical
Chief Counsel advice addressed a taxpayer's inability to provide an original Form SS-10, the consent form used to extend the assessment period. Although the advice generally discouraged accepting…
CCA 1105038: Alternative fuel credit requires registration before amended returns
Chief Counsel advice addressed the steps required to claim an alternative fuel credit. The advice stated that the taxpayer first had to register as an alternative fueler, using the applicable…
CCA 1105036: Consent timing depends on whether a preparer is soliciting additional services
Chief Counsel advice addressed when a tax return preparer must obtain a taxpayer's consent under IRC § 7216. The advice stated that consent did not have to be signed before the taxpayer signed the…
CCA 1105034: Employment tax deposits cannot be designated between trust fund and non-trust fund taxes
Chief Counsel advice addressed whether taxpayers could designate federal tax deposits between trust fund and non-trust fund employment taxes. The advice stated that taxpayers have no such right…
CCA 1105033: TEFRA proceeding required to determine whether a listed partner is a partner in fact
Chief Counsel advice considered whether a TEFRA partnership proceeding was required when one remaining listed partner might not be a partner in fact. The advice concluded that a TEFRA proceeding was…
CCA 1105032: Fraudulent fuel tax credit claims are not mathematical errors
Chief Counsel advice considered whether intentional overstatements or fraudulent claims for fuel tax credits could be assessed using the mathematical or clerical error procedures in IRC § 6213. The…
IRS training may not use unreleased real case examples
Chief Counsel advised that IRS training should not use real case examples or legal opinions from real cases unless the taxpayer consented or the material had already been released publicly. Removing…
Interest accrues from the initial penalty notice date
Chief Counsel advised that interest on an IRC § 6707A penalty should accrue from the initial notice and demand date, rather than from the date a later recalculated penalty is issued. The advice…
CCA 1104042: REIT election requires corporate rules for an assessment extension
Chief Counsel advised that a statutory trust that elected REIT treatment remained classified as an association taxable as a corporation for purposes of signing a consent to extend the assessment…
CCA 1104041: Failure to file Form 5471 extends the assessment period
Chief Counsel explained how the HIRE Act amendment to IRC § 6501(c)(8) applies when required information is not reported under IRC § 6038. A failure to file Form 5471 for a tax year extends the…
CCA 1104038: An expired assessment period cannot be extended by agreement
Chief Counsel advised that the IRS may not assess a tax liability after the assessment statute of limitations for that liability has expired. The IRS and a taxpayer cannot agree to extend a…
CCA 1104036: Related cash transactions require Form 8300 reporting
Chief Counsel advised that an insurance company would have to file Form 8300 for both transaction examples presented. Transactions involving more than $10,000 in cash are reportable when they occur…
CCA 1104035: A summons need not include the payer's Social Security number
Chief Counsel advised that the Code does not require a summons to include a payer's Social Security number. The advice recommended using other identifying information, such as the payer's address,…
Counsel addresses refund splitting and direct deposits for prior tax years
Chief Counsel advised that no legal requirement prevents the IRS from splitting or directly depositing a refund for prior tax years. The advice also identified several refund FAQ questions that used…
Counsel addresses non-TEFRA deficiency notices for partnership issues
Chief Counsel agreed that at-risk and passive-loss issues may be included in a non-TEFRA notice of deficiency when the partnership proceeding was previously closed or the partnership return was…
Counsel addresses inconsistent partnership allocations through tier partnerships
Chief Counsel addressed inconsistent allocations between a source partnership and a tier partnership. The advice states that IRC § 6222 permits assessment of an inconsistently reported item when the…
CCA 1103051: Counsel addresses a tier partner's Form 872-P limitations extension
Chief Counsel advised that a tier partner's Form 872-P should extend the limitations period for items flowing from source partnership items under IRC § 6229(b)(3). The advice states that the consent…
CCA 1103050: Counsel addresses undesignated remittances and section 6603 deposits
Chief Counsel advised that a remittance does not qualify as a section 6603 deposit unless the taxpayer provides a written statement identifying the tax type, tax year, and amount and basis of the…
CCA 1103049: Counsel addresses designating a tax matters partner for a prior year
Chief Counsel advised that a partnership may designate a current partner as its tax matters partner for a prior year. The advice relies on Treas. Reg. § 301.6231(a)(7)-1(b)(1)(ii) and §…
CCA 1103048: Counsel compares TEFRA settlements with section 6213(d) waivers
Chief Counsel advised that section 6601(c) gives a TEFRA settlement the same effect as a section 6213(d) waiver. The advice applies this rule to both a TEFRA partnership item Form 906 closing…
CCA 1103047: Counsel addresses the payment date for taxpayers outside the county
Chief Counsel advised that the date prescribed for payment of tax is April 15. The advice states that an extension granted to taxpayers outside the county under Treas. Reg. § 1.6081-5(a)(5) does not…
CCA 1103045: Relocation assistance is excluded from the Service's interest in lien property
Chief Counsel advised that relocation assistance paid directly to a taxpayer is not part of sale proceeds. Because it is not part of the taxpayer's interest in the real property, it should not be…
CCA 1103044: Counsel addresses consistent settlement agreements among partners
Chief Counsel advised that when one partner enters into a settlement agreement, another partner may request a consistent agreement. The settlement must be a written offer and acceptance concerning…
CCA 1103042: Counsel addresses partnership items involving an LLC and indirect partners
Chief Counsel advised that determining an LLC partner is not a partner and receives no deductions is a partnership item. That determination binds the LLC and indirect partners who hold interests…
CCA 1103040: Counsel addresses filing dates and the penalty for frivolous tax submissions
Chief Counsel responded to questions about a Form 843 request for penalty abatement and the section 6702 frivolous-submission penalty. The advice states that section 7502 does not apply because no…
CCA 1102062: State law and the operating agreement determine signing authority
Chief Counsel advice addresses whether an individual may sign for a partnership in connection with a TEFRA question and Form 872-P. The advice states that state law and the partnership’s operating…
CCA 1102061: Form 872-IA may extend the statute for an AAR in specified circumstances
Chief Counsel advice addresses whether a Form 872-IA can extend the statute of limitations under section 6227(b) for an administrative adjustment request. The advice notes that the current forms do…
CCA 1102060: Advice on the deadline for an administrative adjustment request
Chief Counsel advice discusses the deadline for filing an administrative adjustment request. It states that the request generally must be filed within three years after the partnership return was…
CCA 1102059: Partnership dissolution does not end TEFRA procedures
Chief Counsel advice addresses the continuing application of TEFRA partnership procedures after a partnership dissolves. It states that dissolution does not end the procedures, which are analogous…
CCA 1102058: Relocation assistance does not have to be paid to the IRS for a lien discharge
Chief Counsel advice addresses whether the IRS can require a taxpayer to turn over relocation assistance as a condition of discharging a federal tax lien. It concludes that a $3,000 payment under…
CCA 1102057: Some amended-return amounts may be assessed during a TEFRA proceeding
Chief Counsel advice addresses assessments reported and paid on amended returns while a TEFRA partnership proceeding is pending. It states that amounts reported and paid on amended returns may be…
CCA 1102056: Partnership liabilities remain as reported unless adjusted
Chief Counsel advice addresses the amount, character, and allocation of partnership liabilities. It states that those items remain as reported on the partnership return unless an FPAA adjusts them…
CCA 1101023: Partners may amend their returns when a non-TEFRA partnership does not amend
Chief Counsel Advice addressed whether partners could amend their own returns when a non-TEFRA partnership failed to file an amended return. It concluded that the partnership's failure did not…
CCA 1101022: Chief Counsel identifies the notice referenced by section 6227(d)(4)
Chief Counsel Advice addressed the cross-reference in IRC § 6227(d)(4). It states that the provision refers to the issuance of a notice of the beginning of an administrative proceeding under IRC §…
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.