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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PLR 201102002: IRS grants more time to file a disregarded-entity election
A foreign entity intended to be treated as a disregarded entity for federal tax purposes but did not timely file Form 8832. The IRS granted the entity an additional 120 days from the ruling date to…
PLR 201102001: IRS grants more time to file a disregarded-entity election
A foreign entity intended to be treated as a disregarded entity for federal tax purposes but did not timely file Form 8832. The IRS granted the entity an additional 120 days from the ruling date to…
IRS denies exemption to a religious school
The IRS denied a religious school’s application for recognition as an organization exempt under IRC § 501(c)(3). The organization described a school, religious study and prayer services, but the IRS…
IRS approves a five-year pension-plan amortization extension for a 2009 plan year
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities as of September 1, 2009. The extension applies to the eligible amortization charge…
IRS approves a five-year pension-plan amortization extension for a 2010 plan year
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities as of March 1, 2010. The extension applies to the eligible amortization charge bases…
IRS approves a five-year pension-plan amortization extension for a 2009 plan year
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities as of October 1, 2009. The extension applies to the eligible amortization charge bases…
IRS approves a five-year pension-plan amortization extension for a 2010 plan year
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities as of June 1, 2010. The extension applies to the eligible amortization charge bases…
IRS waives the 60-day IRA rollover deadline after a medical incapacity
The IRS granted a taxpayer a waiver of the 60-day deadline for rolling an IRA distribution into a rollover IRA. The taxpayer had been hospitalized for bleeding in the brain and represented that the…
IRS approves a private foundation's leadership grant programs
The IRS approved a private foundation's procedures for grants to individuals under IRC § 4945(g)(3). The programs support leadership development, community capacity, and educational and…
IRS denies tax exemption to an insurance company for inadequate risk distribution
The IRS denied an organization's request for exemption under IRC § 501(c)(15). The organization provided automobile damage and liability coverage for four related taxicab companies, but two insureds…
IRS revokes exemption from an inactive charitable organization
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The organization had stopped operating and did not plan to resume exempt activities, while its historical activities…
IRS revokes exemption after private inurement findings
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The examination report described transactions involving land, loans, and investments in companies connected to the…
IRS revokes exemption for failure to keep records and file reports
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The organization had been administratively dissolved, did not provide records for examination, and did not file the…
IRS revokes exemption after an organization stops operating
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The organization had stopped operating, failed to respond to repeated requests for records, and had not filed an annual…
IRS revokes exemption from an inactive charitable organization
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The organization had been inactive during the examination years and reported no planned operations or financial…
CCA 201101023: 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 201101022: 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 §…
CCA 201101021: A partnership signature may be ratified in writing
Chief Counsel Advice addressed how a prior signature could be ratified. It states that there is no boilerplate procedure, but a signature can be ratified if the proper person states in writing that…
CCA 201101020: A partnership-status determination may be a partnership item
Chief Counsel Advice addressed whether a determination about partnership status is a partnership item. The advice states that a determination that an entity is not a partnership is a partnership…
CCA 201101019: Chief Counsel discusses rental-property payment reporting
Chief Counsel Advice discusses the information-reporting provision for rental-property expense payments in the Small Business Jobs Act of 2010. The memorandum points to section 2101 of H.R. 5297,…
CCA 201101018: A state-law authorized official must sign for the entity
Chief Counsel Advice addressed a signature question involving a tax matters partner and Form 872-P. It directs the reader to page 10 of the attached Notice on Frequently Asked TEFRA Questions. The…
CCA 201101017: TEFRA audit may cover Form 8865 information attached to Form 1065
Chief Counsel Advice addressed the scope of a TEFRA audit involving foreign-source income. It states that the amount and character of foreign-source income would be within the scope of the audit. It…
CCA 201101016: Federal tax liens do not attach to property subject to forfeiture
Chief Counsel Advice addressed whether the IRS could collect from property covered by a criminal forfeiture order after taxes had been assessed. The advice concludes that collection against the…
CCA 201101015: A tax matters partner designation remains effective until termination
Chief Counsel Advice addressed whether a tax matters partner (TMP) remained designated and could bind the partners. It states that the designation remains effective until a terminating event occurs…
CCA 201101014: Advice on signing for a layered partnership structure
Chief Counsel Advice answered a question about how to identify the signatory for a document in a layered entity structure. It approved a signature block that identifies the individual as a general…
CCA 201101013: Delegation orders may authorize partnership-item settlements
Chief Counsel Advice addressed the authority for settling partnership items through a closing agreement. It states that the courts have treated a partnership-item settlement under IRC § 6224(c) as a…
CCA 201101012: A partnership may owe the maximum penalty for undisclosed reportable transactions
Chief Counsel Advice addressed the penalty for a partnership's failure to disclose a listed or reportable transaction. It states that, when the partnership had a disclosure obligation under IRC §…
CCA 201101011: A settlement agreement with a pass-through partner can satisfy section 6224(c)(1)
An IRS matter asked whether a settlement agreement with a pass-through partner would be sufficient under section 6224(c)(1). The Office of Chief Counsel advised that the statute does not require the…
CCA 201101010: A totalization agreement can make self-employment tax apply to some nonresident aliens
An IRS matter asked about a visa category and whether a nonresident alien owes self-employment tax. The Office of Chief Counsel advised that nonresident aliens generally do not owe SECA tax, but an…
PLR 201101009: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101008: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101007: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101006: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101005: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101004: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101003: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101002: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201101001: IRS approves the federal tax treatment of a court-approved trust settlement
The personal representatives and beneficiaries of a deceased person's trusts asked how a proposed settlement would be treated for federal generation-skipping transfer, gift, estate, and income…
PLR 201052002: Court-approved trust settlement does not trigger the described tax consequences
A trust's beneficiaries were litigating how trust income and principal should be distributed under a will, a later agreement, and state law. They proposed a court-approved settlement that divided…
IRS revoked an organization's section 501(c)(3) exemption for private inurement and private benefit
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective December 22, 2000. The determination states that the organization's application and…
IRS approved a conditional waiver of a pension plan's minimum funding standard
The IRS approved a waiver of the minimum funding standard for a pension plan for the plan year ending December 31, 2006. The approval was conditional on collateral, required contributions, proof of…
PLR 201052020: IRS approved an employer-related scholarship program
The IRS approved a private foundation's employer-related scholarship program under IRC § 4945(g)(1). The program awards scholarships to children or relatives of employees through a competition based…
PLR 201052019: IRS approved a barrel-racing scholarship program
The IRS approved a private foundation's scholarship program for high school seniors and college students who belong to a qualifying national barrel racing organization. Awards are based on financial…
PLR 201052018: IRS approved Catholic school scholarships and educational loans
The IRS approved a private foundation's scholarship and educational loan programs for students attending or seeking to attend Catholic elementary and high schools in a redacted location. The…
CCA 201052017: An Algerian gross-basis levy did not qualify as an income tax or an in-lieu tax
Chief Counsel Advice considered whether Algeria's Exceptional Profits Tax qualified for treatment under IRC §§ 901 or 903. The advice states that the levy appeared to be based on gross income and…
CCA 201052016: Assessment may proceed for an uncontested tax year during a Tax Court case
Chief Counsel Advice considered whether assessment could proceed when a taxpayer had filed a Tax Court petition but did not contest an entire tax year. The advice states that the IRS should assess…
CCA 201052015: An offer-in-compromise regulation did not permit a dollar threshold
Chief Counsel Advice considered whether a dollar threshold could be used under the offer-in-compromise regulations. The advice states that no dollar threshold is permissible under Treas. Reg. §…
CCA 201052014: The offer-in-compromise evaluation rule applies to all offers
Chief Counsel Advice considered whether the regulation governing offers in compromise applies only to low-income taxpayers. It explains that IRC § 7122(d)(3) protects a low-income taxpayer from…
CCA 201052013: A trust that does not file a partnership return is not subject to TEFRA partnership provisions
Chief Counsel Advice considered whether the TEFRA partnership provisions apply to a trust. It explains that section 6231(a)(1) generally defines a partnership by reference to section 6031(a), which…
CCA 201052012: Stock redemptions were treated as dividends under section 301
Chief Counsel Advice addressed stock redemptions involving non-U.S. shareholders, former employees, current employees, and family shareholders. It concluded that the distributions fell under IRC §…
CCA 201052011: The assessment period for the employee share of FICA tax had expired
Chief Counsel Advice considered the assessment period for the employee share of FICA tax. It concludes that the IRS could not assess the tax because the limitations period had expired when the…
CCA 201052010: Available guidance on undue hardship under section 6161 was limited
Chief Counsel Advice considered whether the IRS had proposed or potential guidance on applying the undue-hardship requirement in IRC § 6161(a)(1). The advice states that the Internal Revenue Manual…
CCA 201052009: The IRS could request a waiver of the erroneous-refund limitations period
Chief Counsel Advice considered whether a taxpayer could waive the general limitations period in IRC § 6532(b) for an IRS suit to recover an erroneous refund. It explains that, although the statute…
CCA 201052008: Appeals may issue a final determination letter in appropriate cases
Chief Counsel Advice addressed which IRS office may issue a final determination letter in a case appropriate for Appeals review. It points to the general procedural regulations and states that…
CCA 201052007: The automatic extension rule may apply to missed estate tax elections
Chief Counsel Advice considered the extension rules for elections under IRC §§ 2032(d) and 2056A(d). It states that Treas. Reg. § 301.9100-2(b) applies when the taxpayer timely filed Form 706,…
CCA 201052006: Section 6229 provides a minimum period for partnership items, not a separate limitations period
Chief Counsel Advice addressed the assessment limitations periods for partnership items under the TEFRA rules. It states that section 6501 supplies the limitations period for the actual taxpayers,…
CCA 201052005: Changes to a § 48C project may affect its allocated credit
Chief Counsel Advice considers when changes to a project that was allocated a section 48C credit may be significant enough to affect the credit. It says the only change expressly allowed by Notice…
CCA 201052004: Duty of consistency may bar repeated deductions by a related settlement fund
Chief Counsel Advice considers whether the Service may prevent a receiver from claiming deductions on a qualified settlement fund's return when the same expenses were previously deducted on a…
CCA 201052003: An amended return showing additional tax is not covered by the section 7502 postmark rule
Chief Counsel Advice considers whether the section 7502 postmark rule applies to an amended return mailed on the last day of the assessment period but received later. It concludes that the rule does…
PLR 201052001: Foreign eligible entity granted more time to elect partnership classification
The IRS granted a foreign eligible entity an additional 120 days to file an election to be treated as a partnership for federal tax purposes. The entity had intended to make the election effective…
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.