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 201019004: IRS grants late S corporation and QSub election relief
The IRS recognized a parent as an S corporation effective on its intended date after it failed to timely file Form 2553. The IRS also granted the parent 60 days to elect to treat its wholly owned…
PLR 201019003: IRS approves a subsequent nuclear decommissioning transfer schedule
The IRS approved a schedule allowing a taxpayer that owns part of a nuclear power plant to make a subsequent special transfer to its qualified nuclear decommissioning reserve fund. Because the…
PLR 201019002: IRS grants extra time for an estate's alternate valuation election
The IRS granted an executor an extension of time to make the alternate valuation election for an estate under IRC § 2032. The executor's accountant initially prepared the estate tax return without…
PLR 201019001: IRS rules that an insurance manager is not an insurance company
The IRS ruled that an entity licensed as an insurance manager was not an insurance company for federal income tax purposes. Although it performed agency and administrative functions for member…
Determination 201018019: Private foundation's scholar-grant procedures receive approval
The IRS approved a private foundation's procedures for making grants to scholars under IRC § 4945(g)(3). The foundation proposed objective and nondiscriminatory selections, written grant agreements,…
Determination 201018018: Private foundation's international scholar-grant program receives approval
The IRS approved a private foundation's proposed program for grants to scholars and researchers working abroad. The foundation described objective and nondiscriminatory selection procedures, grant…
Determination 201018017: Private foundation's scholarship program receives approval
The IRS approved a private foundation's program for scholarships to graduating high school seniors who will attend technical schools or universities. The foundation proposed objective selection…
PLR 201018016: Private foundation's scholarship program receives approval
The IRS approved a private foundation's program to award scholarships to individuals pursuing studies related to nonviolence and freedom. The foundation proposed objective, nondiscriminatory…
Determination 201018015: IRS denies exemption to an investment group
The IRS issued a final adverse determination denying tax exemption to an invitation-only group of accredited investors that introduced members to startup investment opportunities. The group argued…
CCA 201018014: Chief Counsel addressed issuing a statutory notice with one day left
Chief Counsel Advice addressed whether the IRS could issue a statutory notice when the assessment statute remained open for only one day. The advice stated that, if the statute was open and the…
CCA 201018013: Chief Counsel advised on renewing statute extensions
Chief Counsel Advice addressed which forms to use when renewing and extending existing statute extensions for tax years 2002 through 2006. The advice recommended using the identical forms and…
CCA 201018012: Chief Counsel addressed a deposit applied to another tax year
Chief Counsel Advice addressed the consequences of applying a tax deposit as a payment to another year. The advice stated that the taxpayer could make an administrative claim for refund for that…
CCA 201018011: Chief Counsel advised to await the TEFRA proceeding
Chief Counsel Advice addressed issues characterized as partnership items subject to an FPAA. The advice stated that the IRS should not issue a notice of deficiency until the TEFRA proceeding was…
CCA 201018010: Chief Counsel addressed a small partnership's TEFRA status
Chief Counsel Advice addressed whether TEFRA applied to a small partnership. The advice stated that TEFRA did not apply because the partnership had made no election under IRC § 6231(a)(1), as stated…
CCA 201018009: Chief Counsel addressed a transferred amount as a partnership item
Chief Counsel Advice addressed whether an amount transferred from a partner to a partnership was a partnership item and whether the IRS could proceed without a TEFRA proceeding. The advice stated…
CCA 201018008: Counsel advised protecting both TEFRA and non-TEFRA statutes
An IRS Chief Counsel email addressed a question about a purported TEFRA election for a partnership. Counsel advised protecting both TEFRA and non-TEFRA statutes because not all partners had signed…
CCA 201018007: Counsel advised on assessing additions to tax before a deficiency notice
An IRS Chief Counsel email addressed when additions to tax under IRC § 6651 could be assessed in relation to a filed return and a statutory notice of deficiency. Counsel advised that, if the Service…
CCA 201018006: Counsel advised that a reported-return payment penalty is immediately assessable
An IRS Chief Counsel email addressed the penalty under IRC § 6651(a)(2) when a taxpayer fails to pay an amount reported on a filed return. Counsel advised that the penalty is immediately assessable…
CCA 201018005: Counsel advised on offsetting an excess remittance against other liabilities
An IRS Chief Counsel email addressed how to treat a taxpayer's remittance made after filing a Tax Court petition but before the court filed its decision. Counsel advised relying on the Service's…
CCA 201018004: Counsel advised on the amended-return deadline after Hurricane Katrina relief
An IRS Chief Counsel email addressed the deadline for filing an amended return in connection with Hurricane Katrina relief. Counsel stated that an amended return generally had to be filed within…
CCA 201018003: Counsel advised on eligibility for disaster-related filing and payment relief
An IRS Chief Counsel email addressed eligibility for filing and payment relief granted to an affected taxpayer. Counsel stated that a person meeting the definition of “affected taxpayer” in Treas.…
CCA 201018002: Section 6676 does not apply to false withholding claims that create an underpayment
The IRS Office of Chief Counsel analyzed whether the erroneous claim for refund or credit penalty under IRC § 6676 applies when a taxpayer uses a false Form 1099-OID to claim overstated withholding…
PLR 201018001: IRS allowed revocation of an election for environmental remediation costs
The IRS consented to a taxpayer's request to revoke an election under IRC § 59(e) that limited the taxpayer's net operating loss to the portion treated as a specified liability loss. The taxpayer…
IRS determination 201017079: Exempt status revoked for private benefit and non-exempt activities
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The IRS concluded that the organization was not operating exclusively for charitable, educational, or other exempt…
IRS determination 201017078: Exempt status revoked for private benefit and non-exempt activities
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The IRS concluded that the organization was not operating exclusively for charitable, educational, or other exempt…
IRS determination 201017077: Exempt status revoked for private benefit
The IRS revoked an organization’s recognition as exempt under IRC § 501(c)(3), effective January 1, 2003. The IRS concluded that the organization was not operated exclusively for charitable,…
PLR 201017076: The IRS rejected a plan's 10-or-more-employer exception and found it reportable
A plan sponsor asked whether its welfare benefit plan qualified for the 10-or-more-employer exception under IRC § 419A(f)(6) and whether the arrangement was a reportable transaction. The IRS…
IRS determination 201017075: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017074: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017073: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017072: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017071: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017070: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017069: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to eligible amortization charge bases that…
IRS determination 201017068: Five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of January 1, 2009. The extension applies to amortization charge bases identified in the…
IRS determination 201017067: Local fraternity scholarship organization denied tax exemption
The IRS issued a final adverse determination denying tax-exempt status to an organization that planned to provide scholarships to members of one local college fraternity chapter. The organization…
IRS determination 201017066: Green housing subsidy organization denied tax exemption
The IRS denied tax-exempt status to an organization that planned to provide down-payment assistance to buyers of energy-efficient homes. The organization argued that its program promoted green…
IRS determination 201017065: Exempt status revoked for an inactive organization that failed reporting requirements
The IRS revoked the federal tax-exempt status of an organization that had not operated for many years, had not filed required information returns, and could not provide dissolution records. The…
IRS determination 201017064: Exempt status revoked for foundation benefiting a private business
The IRS revoked a private foundation's tax-exempt status after finding that its garden primarily promoted and benefited a related for-profit inn and restaurant. The examination material states that…
IRS determination 201017063: Exempt status revoked after an organization ceased operations
The IRS revoked an organization's exemption under IRC § 501(c)(3) after it ceased operations, failed to file required returns, and did not provide records needed to establish its exempt activities…
IRS determination 201017062: Exempt status revoked after failure to provide records
The IRS revoked an organization's exemption under IRC § 501(c)(3) after it failed to respond to repeated requests for records and did not establish that it operated exclusively for exempt purposes.…
IRS determination 201017061: Exempt status revoked after failure to file returns and provide records
The IRS revoked an organization's exemption under IRC § 501(c)(3) after it failed to produce documents, respond to records requests, and establish that it operated exclusively for exempt purposes.…
IRS determination 201017060: Debt-management organization’s exemption revoked
The IRS revoked a debt-management organization’s exemption under IRC § 501(c)(3). The examination report states that the organization’s counseling activity was limited and that its debt-management…
IRS determination 201017059: Exempt status revoked after inactivity and filing failures
The IRS revoked an organization's exemption under IRC § 501(c)(3) after it failed to produce records, respond to repeated requests, and file required Forms 990. The final notice states that the…
CCA 201017058: Informal remands to Appeals should not be made
Chief Counsel advised that IRS personnel should not make informal remands to the Appeals Office. The message states that Appeals does not follow a policy of accepting such informal remands. If a…
CCA 201017057: No physical signature was required for the attached e-filed statement
Chief Counsel confirmed that no physical signature was required on the statement at issue when it was attached to an electronically filed return. The message says the conclusion was verified with…
CCA 201017056: ERISA fiduciary asset-jurisdiction question belongs with DOL
Chief Counsel explained that ERISA section 404(b) restricts where a fiduciary may maintain indicia of ownership of plan assets. The message identified Department of Labor regulations addressing the…
CCA 201017055: IRS should verify authority for a section 6103(c) consent
Chief Counsel advised that the IRS should seek proof of authority when it has reason to question whether someone may execute a section 6103(c) consent for a taxpayer. The message stated that this…
CCA 201017054: Section 6672 penalty applies to 1446 withholding agents
Chief Counsel advised that the section 6672 penalty applies to section 1446 withholding agents. The message referred the recipient to Revenue Procedure 89-31 for discussion of the issue. The advice…
CCA 201017053: Tier entity may sign a closing agreement as a pass-through partner
Chief Counsel advised that a disregarded entity or second-level tier should be able to sign a closing agreement as a pass-through partner under section 6224(c)(1), relying on the last sentence of…
CCA 201017052: Refund reporting depends on remittances and assessments
Chief Counsel advised that whether a refund must be reported to the Joint Committee on Taxation under IRC § 6405 depends on whether the taxpayer made remittances to the IRS and the IRS made…
CCA 201017051: Equitable ownership may support a mortgage-interest deduction
Chief Counsel explained that a second residence generally means a residence used by the taxpayer and not rented out, citing Treas. Reg. § 1.163-10T(p)(3). The message also discussed the rules for…
CCA 201017050: Exceptions to COD issues operate the same way
Chief Counsel confirmed that the recipient’s second paragraph was correct regarding cancellation-of-debt issues. The message stated that the at-risk, passive-activity-loss, basis, and insolvency…
CCA 201017049: Form 872 extends periods for refunds and partnership filings
Chief Counsel explained how provisions of the current Form 872 operate when a taxpayer extends the statute of limitations. Paragraph 2 restates the law for refunds of nonpartnership items and…
CCA 201017048: Section 6103(e)(7) may support a FOIA exemption
Chief Counsel advised that, in response to a Freedom of Information Act request, the IRS could assert section 6103(e)(7) together with FOIA exemption 3. The message explained that exemption 3…
CCA 201017047: Timely but incomplete TFRP protest should go to Appeals
Chief Counsel advised that a protest in a trust fund recovery penalty case should be treated as a timely appeal when it is filed within the applicable period, even if the protest is incomplete and…
CCA 201017046: DOL opinions address fiduciary status of vendors and counsel
Chief Counsel referred the recipient to Department of Labor Advisory Opinions 2005-23A and 2005-10A regarding what constitutes a fiduciary in connection with vendors, a law firm, and a promoter. The…
CCA 201017045: Contribution amount is a partnership item and resulting excise tax is affected
Chief Counsel advised that a contribution amount is a partnership item under the cited TEFRA regulations and case law. Without a TEFRA proceeding changing the amount, the IRS would be bound by the…
CCA 201017044: Coverdell ESAs and 529 accounts are not levy-exempt
Chief Counsel advised that Coverdell education savings accounts and section 529 accounts are not exempt from levy as a legal matter. The message cautioned that the taxpayer’s identity and property…
CCA 201017043: Landfill gas must be energy-production grade for the section 45K credit
Chief Counsel advised that landfill gas qualifies for the section 45K credit only after it is refined to energy-production grade, or pipeline-quality methane. All machinery and equipment necessary…
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.