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 201125037: Database organization is not a representative of the news media for fee-waiver purposes
Chief Counsel advised that a fee-waiver request made under IRC § 6104 should be evaluated using FOIA practices and case law. On the facts presented, the organization was not a representative of the…
CCA 201125036: Refund request must ordinarily be made in writing
Chief Counsel advised that there normally must be a written request for a refund that can be treated as an informal claim. The advice identifies a request in a collection due process hearing…
CCA 201125035: CDP request may qualify as an informal refund claim
Chief Counsel considered whether a taxpayer’s request for a collection due process hearing could qualify as an informal claim for a refund. The advice says that it possibly could, depending on…
CCA 201125034: Equitable recoupment requires a timely claim to offset
Chief Counsel considered a situation in which a taxpayer had paid a tax liability twice but did not discover the overpayment until the refund statute had closed. The advice states that equitable…
CCA 201125033: Time-barred delinquency penalty may offset an estate-tax overpayment
Chief Counsel agreed that an unassessed portion of a delinquency penalty may be considered before determining the amount of an estate-tax overpayment, even after the period for assessing the penalty…
CCA 201125032: Loans and discharge of indebtedness were partnership items
Chief Counsel Advice addressed a TEFRA question involving loans made to a partnership. The advice concluded that the loans were partnership items. It also treated the discharge of the loans, the…
CCA 201125031: An untimely AAR could not support a partnership loss carryforward
Chief Counsel Advice considered a corporate partner's loss carryforward that came from an untimely administrative adjustment request, rather than from an original Schedule K-1. The advice stated…
CCA 201125030: Bonus depreciation applied to eligible recapitalized costs
Chief Counsel Advice addressed whether a taxpayer could claim bonus depreciation for eligible property after costs were recapitalized. The advice stated that bonus depreciation was available if the…
CCA 201125029: IRS practice was to omit TINs from summonses and other mailed documents
Chief Counsel Advice addressed whether employer or taxpayer identification numbers should be listed on summonses. The advice stated that there was no formal policy on the issue, but that IRS…
CCA 201125028: Recovery of erroneous partnership refunds after an FPAA period expired
Chief Counsel Advice addressed procedures for recovering erroneous refunds issued to partners when periods under IRC §§ 6229 or 6501 had expired. The advice stated that, if the IRS could still…
CCA 201125027: Full partner TINs were not required on TEFRA notices
Chief Counsel Advice considered whether full taxpayer identification numbers were required on notices of partnership administrative proceedings, final partnership administrative adjustments, and…
CCA 201125026: Reviewing returns and adjusting computations did not constitute an examination
Chief Counsel Advice considered whether a revenue agent's actions constituted an examination or only a survey of six tax years. The advice explained that an examination involves taxpayer contact or…
CCA 201125025: FPAAs generally went to notice partners, with an exception for identified non-notice partners
Chief Counsel Advice addressed which partners should receive a final partnership administrative adjustment. It stated that the IRS should issue FPAAs only to notice partners, except that it could…
CCA 201125024: A missed timely appeal opportunity normally counts as a prior opportunity
Chief Counsel Advice addressed whether a taxpayer had a prior opportunity to appeal a matter to the Office of Appeals. The advice stated that when the IRS gave the taxpayer that opportunity but the…
CCA 201125023: TEFRA proceedings permit certain disclosures of partner information
Chief Counsel Advice addressed whether the IRS could disclose partner information to other partners during a TEFRA partnership audit or related litigation. The advice concluded that IRC §…
CCA 201125022: IRS fax policy set signature requirements for tax documents
Chief Counsel Advice addressed whether the IRS could accept faxed signatures on agreements and consents, including TEFRA agreements that would generate refunds. It explained that the IRS policy…
CCA 201125021: Proposed contact with Appeals should include the taxpayer
Chief Counsel Advice addressed a proposed communication to an Appeals officer about information relevant to a matter under review. The advice stated that sending the information directly to the…
CCA 201125020: The cited election-extension regulations did not apply
Chief Counsel Advice addressed whether regulations under § 301.9100 could extend the time for an election. It stated that § 301.9100-2 can extend statutory and regulatory elections when it applies,…
CCA 201125019: Installment elections may qualify for general § 9100 relief
Chief Counsel Advice addressed whether a taxpayer’s attempted election qualified for the automatic six-month extension under § 301.9100-2(b). The advice concluded that the taxpayer had not filed the…
CCA 201125018: No automatic reporting requirement was identified
Chief Counsel Advice addressed whether there was an automatic reporting requirement for information concerning an individual. The advice stated that it was not aware of an automatic requirement,…
CCA 201125017: In a merger, the Acquiror succeeds to the Target’s deduction
Chief Counsel Advice compared a technical advice memorandum with a revenue ruling involving property transferred after a merger for services performed before the merger. It stated that the default…
PLR 201125016: Taxpayer and spouse received 120 days to allocate GST exemption
The IRS granted a taxpayer and spouse 120 days to allocate their available generation-skipping transfer tax exemption to gifts made to three child trusts. The IRS also granted the taxpayer 120 days…
CCA 201125015: Federal agencies are one employer for the Social Security wage base
Chief Counsel Advice addressed FICA treatment when a federal employee receives wages from multiple federal agencies, departments, branches, or shared service centers. For the Social Security…
PLR 201125014: Consolidated group received 60 days to make an extended NOL carryback election
The IRS granted a consolidated corporate group 60 days to make a late election for an extended net operating loss carryback period. The election concerned a consolidated net operating loss incurred…
PLR 201125013: Senior housing communities qualified as health care properties for REIT rules
The IRS ruled that the taxpayer’s mixed-use senior housing communities qualified as qualified health care properties under IRC § 856(e)(6)(D)(i). The taxpayer could therefore lease the properties to…
PLR 201125012: Commercial rental activity was not passive investment income for an S corporation
The IRS ruled that rental income from commercial real estate was not passive investment income for an S corporation with accumulated earnings and profits. The corporation and its shareholders…
PLR 201125011: Commercial rental activity was not passive investment income for an S corporation
The IRS ruled that rental income from a commercial property was not passive investment income for an S corporation with accumulated earnings and profits. The corporation and its shareholders…
PLR 201125010: Extension of time granted to elect partnership classification
The IRS granted a foreign eligible entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by its…
PLR 201125009: Qualified disclaimer allowed for remaining retirement interests, but not received distributions
The IRS considered whether a surviving spouse's estate could disclaim retirement-account interests inherited after the spouse's death. The spouse had received required minimum distributions that…
PLR 201125008: Cellulosic fuels qualified for the biofuel producer credit
The IRS ruled that a producer's cellulosic fuel and processed fuel oils met the cellulosic biofuel definition for a credit under IRC § 40(b)(6). Processed gasoline and processed diesel fuel would…
PLR 201125007: Trust reformation qualified for a charitable remainder deduction
The IRS ruled that a court-approved reformation of a revocable trust qualified under IRC § 2055(e)(3). The original trust provided a charitable remainder but did not use the annuity structure…
PLR 201125006: Retroactive qualified electing fund election allowed for a PFIC investment
The IRS consented to a taxpayer's retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer had acquired the investment through a foreign…
PLR 201125005: Retroactive QEF election allowed after preparer omitted the election
The IRS consented to a taxpayer's retroactive qualified electing fund election for an investment in a passive foreign investment company. Before investing, the taxpayer's officers and tax counsel…
PLR 201125004: Retroactive QEF election allowed after a preparer omitted the election
The IRS consented to a taxpayer's retroactive qualified electing fund election for an investment in a passive foreign investment company. Before investing, the taxpayer's officers and tax counsel…
PLR 201125003: Late S corporation election accepted for reasonable cause
The IRS granted a corporation relief for failing to timely file its election to be treated as an S corporation. The corporation intended to make the election effective on its incorporation date, but…
PLR 201125002: More time granted to make a rental real estate activity election
The IRS granted a taxpayer 120 more days to elect to treat all interests in rental real estate as a single rental real estate activity. The taxpayer represented that it qualified to make the…
PLR 201125001: Late S corporation election accepted for reasonable cause
The IRS granted a corporation relief for failing to timely file its election to be treated as an S corporation. The corporation was intended to have S corporation status effective on a specified…
PLR 201124031: IRS waives the 60-day IRA rollover deadline after an advisor's withholding error
The IRS waived the 60-day rollover requirement for excess tax withholdings from substantially equal periodic payments from three IRAs. The taxpayer said a financial advisor's administrative error…
PLR 201124030: Company stock qualifies as employer securities for an ESOP
The IRS ruled that an S corporation's common stock would qualify as employer securities for an employee stock ownership plan covering employees of the corporation's wholly owned LLC. The LLC had not…
IRS revokes inactive organization's section 501(c)(3) exemption
The IRS revoked an organization's tax-exempt status under IRC § 501(c)(3). An examination found that the organization had been inactive for several years, had conducted no operations or financial…
IRS revokes organization's section 501(c)(3) exemption for failing to provide records
The IRS revoked an organization's tax-exempt status under IRC § 501(c)(3) after the organization failed to produce records supporting its continued qualification and did not respond to repeated…
IRS revokes charity's section 501(c)(3) exemption after records go unanswered
The IRS revoked an organization's exemption under IRC § 501(c)(3) after the organization failed to respond to repeated requests for documents about its activities and fiscal operations. The IRS…
IRS revokes organization's section 501(c)(3) exemption for non-exempt activity
The IRS revoked an organization's exemption under IRC § 501(c)(3) after finding that it was not operating exclusively for charitable, educational, or other exempt purposes. The organization’s…
IRS denies section 501(c)(3) exemption to commercial fundraising service
The IRS issued a final adverse determination after an organization seeking recognition under IRC § 501(c)(3) did not file a protest within 30 days. The organization planned web-based fundraising…
IRS approves amendments for a Type 1 supporting organization
The IRS ruled that a tax-exempt organization could amend its articles without losing its classification as a Type 1 supporting organization under IRC § 509(a)(3). The proposed changes would identify…
CCA 201124023: Who may file a partnership-level AAR for a REMIC
Chief Counsel Advice addressed who may file an Administrative Adjustment Request for a TEFRA partnership involving a REMIC. The advice states that only a properly designated tax matters partner may…
CCA 201124022: When a payment review is not a second examination
Chief Counsel Advice addressed whether examining payments related to a taxpayer's return would be a prohibited second examination under IRC § 7605(b). The advice concluded that preparing a…
CCA 201124021: Timely protective refund claims may be processed
Chief Counsel Advice concluded that timely claims for refunds of certain 911 service fees qualified as protective claims and should be processed. The claims gave the IRS notice of the basis for the…
CCA 201124020: Late return does not defeat a timely refund claim
Chief Counsel Advice concluded that a refund claim filed within three years after a return was filed can be timely even when the return itself was filed late. The amount refundable is limited to tax…
CCA 201124019: Summonses for cable subscriber payment records
Chief Counsel Advice addressed whether an IRS summons for cable subscriber billing, payment, and account records sought personally identifiable information protected by the Cable Communications…
PLR 201124018: Supplemental ruling on a revised stock conversion
The IRS issued a supplemental private letter ruling addressing changes to a previously approved corporate conversion transaction. The revised transaction would exchange two classes of preferred…
PLR 201124017: IRS grants late election relief for disregarded-entity status
The IRS granted an organization 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The organization had failed to file the form on time…
PLR 201124016: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124015: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124014: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124013: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124012: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124011: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124010: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 201124009: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
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.