Ezel / IRS Rulings / 200907028

CCA 200907028: Missing the 45-day TEFRA election deadline made the FPAA binding

Number
200907028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Proceedings Not Finished
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
August 18, 2008
Publicly released
February 13, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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

Chief Counsel advised that a taxpayer had 45 days after issuance of a final partnership administrative adjustment to elect out of TEFRA procedures. Because the taxpayer did not make a timely election, the adjustment became binding and the one-year assessment date did not change. The IRS was not legally required to send an untimely-notice letter and did so only as a courtesy. Failing to send that letter neither affected the result nor extended the election deadline.

Ruling snapshot

  • Question: Could an untimely notice letter extend the deadline to elect out of TEFRA after an FPAA was issued?
  • Outcome: Advice given: no, the missed 45-day deadline made the FPAA binding.
  • Key authorities: Treas. Reg. § 301.6223(e)-2(d)(2).

Full text (IRS public release)

ID: CCA-818844-08 Number: 200907028
Release Date: 2/13/2009
Office: --------------
UILC: 6223.04-02

From: -------------------
Sent: Monday, August 18, 2008 8:44 AM
To: ---------------

Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------

Subject: RE: Untimely Notice

Its too late for the taxpayer to make an election out of TEFRA. They had 45 days from the date we issued the FPAA to make the election.Treas. Reg. 301.6223(e)-2(d)(2). Their failure to do so renders the FPAA binding. The one year assessment date does not change. We are not required to issue an untimely notice letter. We only do so as a courtesy. Our failure to do so has no effect and does not extend the time for making an election.

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