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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
CCA 200922054: Direct partnership-adjustment notice depended on why partners lacked notice rights
Chief Counsel addressed whether partners sent a notice beginning a partnership audit also needed direct notice of the final partnership administrative adjustment. Under the TEFRA rules discussed in…
CCA 200922053: Levy exemptions and tax-lien superpriorities were separate protections
Chief Counsel summarized two kinds of protection relevant to federal tax collection. Section 6334 exempts certain property from levy, with examples including clothing, school books, specified…
CCA 200922052: Delegation Order 4-19 covered partnership-item settlements regardless of form
Chief Counsel addressed procedures for a case in which a pass-through partner wanted to agree and pay. The email stated that Delegation Order 4-19 covered all settlement agreements involving…
CCA 200922051: Missing TEFRA election could be addressed by agreement or discretionary relief
Chief Counsel considered a disputed TEFRA election that could not be located. A closing agreement could establish whether an election had actually been filed for an earlier year and remained…
CCA 200922050: TEFRA pass-through settlements used Delegation Order 4-19
Chief Counsel advised that Delegation Order 4-19 governed closing agreements settling TEFRA partnership items. The email described court treatment of section 6224(c) as part of the section 7121…
CCA 200922049: Competing liens needed federal-law perfection for first-in-time priority
Chief Counsel supplied training-manual guidance on priority between a federal tax lien and competing liens. Where no statute gives a competing interest special priority, the guidance applies the…
CCA 200922048: A checked TEFRA box might not justify reliance on the partnership return
Chief Counsel considered whether the IRS could rely on a partnership return indicating that TEFRA applied. The Form 1065 instructions stated that checking the box did not itself make an election.…
CCA 200922047: Offer in compromise for later periods did not require release of an earlier levy
Chief Counsel agreed that an offer in compromise covering later tax periods did not affect a levy for periods outside that offer. The IRS could retain proceeds ultimately received under the levy and…
CCA 200922046: Later signed consents could extend a six-year assessment period
Chief Counsel reviewed four successive consents to extend the assessment period after discovering that the IRS had not signed the second consent. It declined to defend the unsigned Form 872 because…
CCA 200922045: Automatically selected tax matters partner could not resign under the regulations
Chief Counsel responded to a question about conflicting website and training information concerning a tax matters partner. It confirmed that a partner who automatically became the tax matters…
CCA 200922044: Long-term contract loss was a partnership-level item
Chief Counsel viewed the collectability of a partnership's long-term contract, and the resulting allowable loss, as a partnership item. The determination applied equally to the partnership and its…
CCA 200922043: TEFRA representation required added language or recognition of an existing power
In response to a TEFRA consent question, Chief Counsel directed use of Form 2848 with the additional language specified in Treasury Regulation section 301.6223(c)-1(e)(2). The email also described…
CCA 200922042: Worker-classification analysis should address three categories of control and relationship
Chief Counsel followed up on a call about a common-law worker-classification analysis. The email suggested discussing behavioral control, financial control, and the relationship of the parties, as…
CCA 200922041: Disability exception required evidence of inability to perform comparable work
Chief Counsel discussed the disability standard in response to a question about the section 72(t) additional tax. Section 72(m)(7) required a medically determinable impairment preventing substantial…
CCA 200922040: Percentage-of-completion contract price included expected customer entitlements
Chief Counsel explained contract price for the percentage-of-completion method under section 460. Quoting Notice 89-15, the email stated that expected contract revenue includes all amounts the…
CCA 200922039: Signing an audit waiver did not convert an understatement into an underpayment
Chief Counsel corrected earlier innocent-spouse advice about tax agreed to during an audit but left unpaid. Signing Form 870, Form 4549, or a similar waiver did not constitute filing a return, so…
CCA 200922038: Welfare-benefit deduction rules applied regardless of VEBA status
Chief Counsel explained that section 419 governed the deduction at issue whether or not the trust qualified as a voluntary employees' beneficiary association. The definition of a welfare benefit…
CCA 200922037: Delivering a return to Taxpayer Advocate Service did not complete filing
Chief Counsel explained why Taxpayer Advocate Service employees should not encourage taxpayers to send or hand-deliver returns directly to them. An individual return mailed to TAS was not filed…
CCA 200922036: IRS could correct a check's payee line when federal-tax payment was intended
Chief Counsel reviewed procedures allowing IRS staff to stamp United States Treasury over an incorrect payee name on a taxpayer's check. The email concluded that the procedures were legally…
CCA 200922035: Separately stated S corporation losses did not offset income in the omission test
Chief Counsel addressed whether a sole S corporation shareholder had omitted enough income from Form 1040 to meet the 25-percent gross-income test for an extended assessment period. The email…
CCA 200922034: Tax payment could not later be relabeled as a deposit for quick recovery
Chief Counsel rejected a taxpayer's attempt to designate an old remittance as a deposit after financial difficulties created a need to recover money. The email explained that procedures existed for…
CCA 200922033: Email identified the regulation defining self-constructed property
Chief Counsel responded to a question about regulations under section 168(k), concerning additional first-year depreciation. The email directed the reader to Treasury Regulation section…
CCA 200922032: Retail-space payments required section 118 capital-contribution analysis
In this 2009 email, Chief Counsel distinguished the section 118 rules for contributions in aid of construction from the treatment of payments involving retail space. It stated that section 118(c)…
CCA 200922031: Draft closing agreement was predecisional deliberative material
Chief Counsel advised that the IRS would withhold a draft closing agreement as deliberative material if the taxpayer requested it under the Freedom of Information Act. The draft reflected what the…
CCA 200922030: Earlier TEFRA elections could predate Form 8893
Chief Counsel discussed reasonable reliance on a partnership return under section 6231(g)(1) and the possible existence of an earlier TEFRA election. For years before a redacted cutoff, an election…
CCA 200922029: Plan review rejected two excise-tax approaches but flagged benefit-limit concerns
After internal discussions and consultation with the Department of Labor, Chief Counsel reported a decision not to treat the reviewed transactions as prohibited transactions under section 4975 or…
PLR 200922028: Business separation qualified as a reorganization with nonrecognition rulings
A domestic corporation under a foreign parent proposed converting its disregarded business subsidiary into a corporation and distributing that corporation's stock to the parent in exchange for some…
PLR 200922027: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922026: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922025: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922024: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922023: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922022: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922021: Partial trust termination accelerated charity distributions without immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922020: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922019: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922018: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922017: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922016: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922015: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922014: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922013: Partial trust termination preserved GST exemption and avoided immediate gain
A longstanding trust paid fixed annuities to family beneficiaries and the remaining income to six charities, which would ultimately receive the principal. Because only a small portion of the trust…
PLR 200922012: Government retiree health trust income and benefits were excluded
A political subdivision created and solely funded a trust to pay health benefits for its eligible retirees. The trust could use its assets only for plan benefits and administration, and any surplus…
PLR 200922011: Late taxable REIT subsidiary election received filing relief
A real estate investment trust and a corporation intended to elect taxable REIT subsidiary status, but their accounting firm inadvertently failed to prepare the required Form 8875 by the deadline.…
PLR 200922010: CFC subpart F income qualified for the RIC income test
Three regulated investment companies planned to invest through separate wholly owned foreign subsidiaries. The subsidiaries would invest in commodities, futures, notional principal contracts,…
PLR 200922009: Foreign entity received time to elect disregarded status
A foreign eligible entity intended to be treated as a disregarded entity for federal tax purposes from a specified date. It did not timely file Form 8832 to make that classification election. Based…
PLR 200922008: Corporation received relief for a late S election
A corporation's shareholder intended the company to be an S corporation from its incorporation date, but the S election was not filed on time. The corporation established reasonable cause for the…
PLR 200922007: Partnership received more time to make a section 754 election
A limited liability company treated a partner's contribution and proportional distribution as a sale of partnership interests under section 707(a)(2)(B). The partnership intended to make a section…
PLR 200922006: Foreign entity received time to elect partnership status
A foreign eligible entity intended to be treated as a partnership for federal tax purposes from its formation date. It inadvertently failed to file Form 8832 on time. The IRS concluded from the…
PLR 200922005: Nuclear plant combined licenses were section 197 intangibles
A regulated electric utility sought federal approvals to construct and operate two nuclear power plants. It asked whether each combined construction and operating license issued by a federal…
PLR 200922004: Foreign entity received relief for a late partnership election
A foreign entity intended to be treated as a partnership for federal tax purposes from its formation date but did not timely file Form 8832. It represented that the failure was reasonable, that it…
PLR 200922003: Four nuclear plant combined licenses were section 197 intangibles
A regulated electric utility and its subsidiaries sought federal approvals to construct and operate four nuclear power plants. The taxpayer asked whether each combined construction and operating…
PLR 200922002: Domestic entity received time to elect corporate classification
A domestic entity with one owner intended to elect association status and be taxed as a corporation from a specified date. It inadvertently failed to file the entity-classification election on time.…
PLR 200922001: Corporation received relief for a late S election
A corporation intended to elect S corporation treatment from its incorporation date but did not timely file Form 2553. The IRS concluded from the submitted facts and representations that the…
Determination 200921042: Seller-funded down payment program was denied exemption
A nonprofit proposed to give home buyers down payment assistance financed almost entirely by payments from participating home sellers and builders. The seller's payment covered the assistance plus a…
Determination 200921041: Harness racing association lost labor organization exemption
A harness racing association had been recognized as a tax-exempt labor organization under section 501(c)(5). Its members were self-employed independent contractors, it received most of its revenue…
PLR 200921040: Mental impairment justified an IRA rollover deadline waiver
An 86-year-old taxpayer withdrew money from an IRA while preparing to move into a retirement home. He intended to return the funds after selling his residence, but diminished mental capacity…
PLR 200921039: Stolen IRA principal was restorative, but related interest was not
A financial representative made several unauthorized withdrawals from a 77-year-old taxpayer's IRA. The taxpayer did not sign for, know about, or receive the proceeds, and the financial institution…
PLR 200921038: Financial advisor error justified an IRA rollover waiver
A taxpayer wanted to move IRA money to another IRA so the second custodian could acquire a limited partnership investment. His financial advisor instead directed him to write a check to the…
PLR 200921037: Medical condition justified an IRA rollover deadline waiver
A 68-year-old taxpayer withdrew money from an IRA while suffering from a medical condition that impaired her ability to manage her finances. A person holding her durable power of attorney discovered…
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.