Ezel / IRS Rulings / 200908031

CCA 200908031: Partner claims could be handled through the tax matters partner's request

Number
200908031
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Request for Tax Matters Partner; Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227
Ruling dated
November 5, 2008
Publicly released
February 20, 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 considered administrative adjustment requests filed by a tax matters partner and by individual partners. The email said both the tax matters partner's request under § 6227(c) and the individual requests under § 6227(d) could be treated as valid. It nevertheless recommended denying the individual claims. Their requested adjustments would instead be considered exclusively through the tax matters partner's administrative adjustment request.

Ruling snapshot

  • Question: How should the IRS handle overlapping administrative adjustment requests from the tax matters partner and individual partners?
  • Outcome: Advice given: treat all requests as valid, but deny the individual claims and consider the adjustments through the tax matters partner's request.
  • Key authorities: IRC § 6227(c) and (d).

Full text (IRS public release)

ID: CCA_2008110513554337 Number: 200908031
Release Date: 2/20/2009
Office: -------------
UILC: 6227.02-00, 6227.05-00

From: --------------------
Sent: Wednesday, November 05, 2008 1:55:44 PM
To: ---------------------
Cc: --------------------------------------------------------------------------
Subject: RE: ----------

All of the AAR's, both by the TMP under section 6227(c), and by the individual partners under section
6227(d), may be treated as valid. I would suggest denying the individual claims on the basis that the
claimed adjustments will be considered exclusively in the context of the TMP AAR.

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