Chief Counsel's Written Determinations Issued, Service Center Advice 1997-001 to 1997-014

Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Technical advice memoranda are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. Chief Counsel advice are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel.

It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be used or cited as precedent.

SCA 1997-014(PDF, 14K)	9/10/1997
Issue: Whether remittances received with Form 940, Employer’s Annual Federal Unemployment Tax Return, but payable to a state agency may be "overstamped" with the words "Internal Revenue Service" and processed as payment for taxes due on Form 940.
SCA 1997-013(PDF, 12K)	9/10/1997
Issue: Whether employers and payors may collect a fee for supplying to employees and payees: (1) original Forms W-2 and Forms 1099; (2) corrected Forms W-2 and Forms 1099; and (3) reissued Forms W-2 and Forms 1099.
SCA 1997-012(PDF, 8K)	5/28/1997
Issue: I.R.C. § 6501(c)(7) does not operate to extend the period for assessment under section 6229.
SCA 1997-011(PDF, 12K)	5/23/1997
Issues: (1) If a taxpayer claims the earned income credit and attaches Schedule EIC showing a year of birth for the qualifying child that would qualify for the EIC, but the Service’s National Account Profile (NAP) data from the Social Security Administration show a different year of birth that would make the child too old to qualify, may the Service treat this discrepancy as a mathematical or clerical error? (2) If a taxpayer claims the EIC without qualifying children, can the Service use NAP data to determine whether the taxpayer meets the age criteria for EIC eligibility, and disallow the EIC if the taxpayer does not? (3) If a taxpayer claims the dependent care credit and the Service uses NAP data to determine that the child claimed is more than 12 years old, and therefore not qualified, can the Service treat the entry claiming the credit as a math error and reduce or remove the credit?
SCA 1997-010(PDF, 20K)	9/10/1997
Issue: Whether the Service may collect the unpaid portion of the deferred two-thirds of the taxpayer’s 1993 income tax liability.
SCA 1997-009(PDF, 13K)	7/21/1997
Requesting advice concerning the obligation to return levied upon property when the taxpayer enters into an installment agreement.
SCA 1997-008(PDF, 3K)	4/24/1997
Requesting rulings concerning section 6652(j) provides that a penalty is due in each case of a failure to provide a certificate at the time prescribed in section 142(d)(7).
SCA 1997-007(PDF, 20K)	9/10/1997
Issue: Whether a taxpayer’s refund can be frozen and his/her tax account adjusted without any notice being sent to the taxpayer under the following scenarios: (1) where the taxpayer claims an earned income credit (EIC) to which he/she is not entitled; (2) where a fraudulent W-2, Wage and Tax Statement, is filed claiming false withholding credits to generate a refund; and (3) where there is both a fraudulent W-2 and invalid EIC claim.
SCA 1997-006(PDF, 26K)	9/10/1997
Issue: Whether the Service Center should allow claims for refunds of taxes paid on amounts received for a union’s breach of its duty of fair representation because they are excludable from gross income under I.R.C. § 104(a)(2) as damages received on account of personal injuries or sickness.
SCA 1997-005(PDF, 20K)	9/10/1997
Issues: (1) What is the correct method of taking the deduction provided by section 1402(a)(12). (2) Whether the taxpayer has an option in the method used to take the deduction provided by section 1402(a)(12). (3) Whether section 1402(a)(12) provides an "optional" method of calculating self-employment tax liability. (4) Whether the deduction provided by section 164(f) of the Internal Revenue Code for one half of self-employment tax liability can be taken in computing net earnings from selfemployment under section 1402.
SCA 1997-004(PDF, 15K)	6/5/1997
Issues: (1) Is an overpayment shown on the joint return of H and W community property? (2) If the overpayment is community property of H and W, is it subject to the sole management and control of W or is it subject to the joint management and control of H and W? (3) If the overpayment is subject to the sole management and control of W, is it exempt under state law from liability for H’s debt to the United States Department of Education (DOE)? (4) If the overpayment is exempt from liability under state law, does § 6402(d) preempt the state law exemption, affording the Service the same collection rights under § 6402(d) as it has under § 6402(a)? (5) Are there applicable provisions of federal law other than § 6402 which preempt the state law exempting W's sole management property from contractual debts incurred by her husband before marriage?
SCA 1997-003(PDF, 12K)	9/10/1997
Requesting for Significant Advice on the definition of a correct or "valid" TIN for purposes of the Small Business Job Protection Act, P.L. 104-188, and the Personal Responsibility and Work Opportunity Reconciliation Act, P.L. 104- 193.
SCA 1997-002(PDF, 24K)	5/21/1997
Issue: Whether the Service must issue a statutory notice of deficiency prior to assessment under the factual scenarios described below?
SCA 1997-001(PDF, 5K)	5/12/1997
Issue: The conflict between procedures in the case of an examination of a TEFRA entity that results in no adjustment.

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1997 Chief Counsel'sWritten Determinations

1997 Chief Counsel's
Written Determinations