Ezel / IRS Rulings / 200909058

CCA 200909058: Tax matters partner and notice partner should receive the same FPAA

Number
200909058
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
December 19, 2008
Publicly released
February 27, 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 addressed what should be sent to partners with a final partnership administrative adjustment. The email advises sending the exact same FPAA to the tax matters partner and the notice partner. Attachments treated as part of the FPAA should be included, based on section 6223(a)(2).

Ruling snapshot

  • Question: Should the tax matters partner and a notice partner receive the same FPAA and attachments?
  • Outcome: Advice given: send both partners the same FPAA, including attachments that form part of it.
  • Key authorities: IRC § 6223(a)(2).

Full text (IRS public release)

ID: CCA_2008121914071637 Number: 200909058
Release Date: 2/27/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Friday, December 19, 2008 2:07:18 PM
To: --------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------
Subject: RE: Each Investor is to receive a copy of Explanation of adjustments ---------

I think we have to send the exact same FPAA to the TMP and notice partner, including attachments
which are deemed part of the FPAA. I.R.C. 6223(a)(2).

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