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Chief Counsel Advice 202118014 Released May 7, 2021 Advice

Taxpayer may accurately disclose its own return information

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This page covers one taxpayer's ruling from 2021, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

A taxpayer wanted to disclose its own return information. Chief Counsel advised that there was no apparent problem as long as the taxpayer's statement was accurate. The brief public release provides no further facts or analysis.

Ruling snapshot

  • Question: Could the taxpayer disclose its own return information?
  • Outcome: Advice given: yes, if the statement was accurate.
  • Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2020100518533753
UILC: 6103.00-00

Number: 202118014
Release Date: 5/7/2021
From: ----------------
Sent: Monday, October 05, 2020 6:53:37 PM
To: --------------------
Cc:
Bcc:
Subject: RE---------Status Report

Hi --------------

Taxpayer wants to disclose TP’s own return information. So long as the statement is accurate, I
don’t see a problem.

---------------

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