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 201009003: IRS grants a 60-day extension to file an entity classification election
The IRS granted a professional limited liability company an extension to file Form 8832 and elect corporate tax treatment. The company had failed to file the election by the applicable deadline and…
PLR 201009002: IRS grants a 60-day extension to file an entity classification election
The IRS granted a professional limited liability company an extension to file Form 8832 and elect corporate tax treatment. The company had failed to file the election by the applicable deadline and…
PLR 201009001: IRS grants a 60-day extension to file an entity classification election
The IRS granted a professional limited liability company an extension to file Form 8832 and elect corporate tax treatment. The company had failed to file the election by the applicable deadline and…
PLR 201008049: IRS waives IRA excise taxes after a murder-related probate delay
The IRS considered inherited IRA funds that remained in the original accounts while state-court proceedings determined whether the named beneficiary, who had been convicted of murdering the account…
PLR 201008048: IRS declines to waive the 60-day IRA rollover requirement
The IRS declined to waive the 60-day rollover requirement for two IRA distributions. The taxpayer withdrew funds from two individual retirement annuities because of concerns about the financial…
Advice on who may sign Form 872-P for a TMP
Chief Counsel advised that the person signing Form 872-P for a tax matters partner must be authorized under the law governing the tax matters partner's entity. For a limited partnership, the signer…
Advice on a TMP request after the assessment period expired
Chief Counsel advised that issuing a notice of beginning of administrative proceeding, or NBAP, did not prevent the assessment statute under section 6229 from expiring. The advice stated that the…
Advice on taxation under the U.S.-Canada tax treaty
Chief Counsel advised that the United States could tax the relevant income at its regular graduated rates under the treaty's saving clause. Canada could also tax the income. Relief from double…
Advice on assessing a deficiency tied to an NOL carryback
Chief Counsel advised that the IRS could assess a deficiency for an earlier year even though the ordinary assessment periods for that year and an intervening year had expired. The deficiency arose…
Advice on section 199 deductions and patronage NOLs
Chief Counsel addressed whether a section 199 deduction could create a patronage net operating loss for an agricultural or horticultural cooperative. The memorandum explained that the deduction…
CCA 201008042: TEFRA reopening and the assessment period after an FPAA
Chief Counsel advised that, absent fraud, the IRS cannot reopen a partnership case after issuing an FPAA because section 6223(f) bars issuing a second FPAA. If no FPAA was issued, the IRS may…
CCA 201008041: No legal limit on sequential filings to keep the refund statute open
Chief Counsel advised that there is no legal limit on securing Forms 9248 in sequence to keep the refund statute open. The short advice concerns the period for filing a petition under section 6228.…
CCA 201008040: TEFRA proceedings do not bar foreign withholding notices in the stated circumstances
Chief Counsel advised that, assuming a U.S. corporation and its foreign corporate owner are not partners, a TEFRA proceeding does not affect the IRS’s ability to send statutory notices to the…
CCA 201008039: IRS lien priority follows the recorded chain of title
Chief Counsel advised that the IRS would have priority where it filed a notice of federal tax lien against a husband before he transferred his interest in property to his wife. On those facts, the…
CCA 201008038: Congressional responses should generally avoid document disclosure
Chief Counsel advised that the IRS would probably say the Privacy Act issue applies, but that most congressional responses could be handled without disclosing documents. If disclosure is absolutely…
CCA 201008037: Allocation reports may qualify as other records under the regulations
Chief Counsel advised that TAM 201002036 accurately describes the National Office position on whether an accounting firm’s allocation report is an “other record” under the regulations. The field…
CCA 201008036: Service offices should follow Chief Counsel Notice 2009-011
Chief Counsel advised that Counsel maintains the position set forth in Chief Counsel Notice 2009-011. The Service should continue to adhere to the recommendations in that notice. The short CCA…
CCA 201008035: Advance payments under a patent settlement may be deferred
Chief Counsel advised that a taxpayer using the accrual method could use the deferral method in Rev. Proc. 2004-34 for advance payments received under a patent-infringement settlement. The taxpayer…
PLR 201008034: IRS grants a 45-day extension for a consent dividend election
The IRS granted a real estate investment trust a 45-day extension to file its consent dividend election. The taxpayer had timely filed its return and unsigned shareholder consent forms, but a…
PLR 201008033: IRS approves a rescission and a related section 368 reorganization
The IRS ruled on a series of completed transactions involving a parent company, an acquiring corporation, a subsidiary, and a target corporation. It treated a stock sale that was later rescinded as…
PLR 201008032: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. The corporation’s sole shareholder intended the election to be effective on the requested…
PLR 201008031: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. The corporation’s sole shareholder intended the election to be effective on the requested…
PLR 201008030: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. The corporation’s sole shareholder intended the election to be effective on the requested…
PLR 201008029: IRS grants late S corporation election relief
The IRS considered a corporation that intended to elect S corporation status on its incorporation date but did not timely file Form 2553. The corporation requested relief under IRC § 1362(b)(5). The…
PLR 201008028: IRS grants extra time for a foreign entity to elect partnership classification
The IRS considered a foreign entity that intended to be classified as a partnership but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008027: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008026: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008025: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008024: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008023: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008022: IRS grants extra time for a foreign entity to elect partnership status
The IRS considered a foreign entity that intended to be treated as a partnership after an ownership transfer but failed to timely file Form 8832. The entity requested an extension under Treas. Reg.…
PLR 201008021: IRS grants extra time for a foreign entity to elect partnership status
The IRS considered a foreign entity that intended to be treated as a partnership after an ownership transfer but failed to timely file Form 8832. The entity requested an extension under Treas. Reg.…
PLR 201008020: IRS treats a late historic-status application as timely for rehabilitation credit purposes
The IRS considered a taxpayer that rehabilitated a building eligible for possible historic rehabilitation tax credits but did not timely file the required application for historic-status…
PLR 201008019: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008018: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008017: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008016: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008015: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008014: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008013: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008012: IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS considered a foreign entity that intended to be treated as a disregarded entity but failed to timely file Form 8832. The entity requested an extension under Treas. Reg. § 301.9100-3. The IRS…
PLR 201008011: Foreign entity receives more time to elect disregarded status
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It did not timely file Form 8832, Entity Classification Election, and asked for an…
PLR 201008010: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008009: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008008: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008007: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008006: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008005: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008004: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008003: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008002: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201008001: Foreign entity receives more time to file a disregarded-entity election
X was formed under foreign law and intended to be treated as a disregarded entity for federal tax purposes. It inadvertently failed to timely file Form 8832, Entity Classification Election, and…
PLR 201007083: IRS waives the 60-day IRA rollover requirement after a custodian error
The taxpayer, age 57, held an individual retirement arrangement whose assets included a partnership interest. The taxpayer intended to roll over an amount from that IRA to another IRA, but the…
PLR 201007082: IRS waives the 60-day IRA rollover requirement after a spouse's illness
The taxpayer, age 69, received a distribution from an IRA and intended to roll it over after moving funds away from a financial institution he feared would fail. During the 60-day rollover period,…
PLR 201007081: IRS waives IRA rollover deadlines after medical hardships
The IRS considered two married taxpayers who each received a distribution from an IRA and intended to roll the funds into another IRA. Taxpayer A said that the medical condition and hospitalization…
PLR 201007080: IRS denies a waiver of the 60-day IRA rollover requirement after funds went to a non-IRA account
The taxpayer withdrew amounts from two IRAs and intended to move them into an IRA at another financial institution. The funds instead went through a checking account and were deposited into a…
PLR 201007079: IRS waives the 60-day IRA rollover requirement after medical conditions impaired the taxpayer's decision-making ability
The taxpayer, age 72, received a distribution from an IRA and used the funds to purchase annuities in a non-IRA account. The taxpayer said that mental and medical conditions impaired decision-making…
PLR 201007078: IRS waives the 60-day IRA rollover requirement after a legal advisor delayed a rollover
The taxpayer said that funds were transferred without his knowledge from one IRA to another, and that he later received a check for the funds after a surrender fee was deducted. The taxpayer's legal…
PLR 201007077: Restorative payments for investment-fraud losses will not count as plan contributions and will be deductible business expenses
An employer sponsored a defined-contribution plan whose profit-sharing assets had been invested with a broker-dealer later accused of widespread fraud. The employer proposed payments to restore…
Determination 201007076: IRS revokes an organization's tax-exempt status for private benefit and founder inurement
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The final adverse determination states that the organization operated substantially for a non-exempt purpose, provided…
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.