CCA 200910047: Assessment required the tax matters partner's Form 8082 authorization

Number

200910047

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Request for Tax Matters Partner

Topics

Procedure, penalties, and administration

Code sections

§ 6227

Ruling dated

January 15, 2009

Publicly released

March 6, 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.

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 an administrative adjustment request where Form 8082 did not have the relevant box marked. The IRS could assess only if the tax matters partner authorized assessment by checking the appropriate box on that form. An amended Form 1065 attached to Form 8082 identified the amounts that were specifically assessable. The remainder of the released analysis was redacted.

Ruling snapshot

Question: Could the IRS assess amounts from the tax matters partner's request without the authorization box checked on Form 8082?
Outcome: Advice given: no, assessment required the tax matters partner's authorization on Form 8082.
Key authorities: IRC § 6227(c)(1); Forms 8082 and 1065.

Full text (IRS public release)

ID: CCA-115101-09 Number: 200910047
Release Date: 3/6/2009
Office: -------------
UILC: 6227.02-00

From: --------------------
Sent: Thu 1/15/2009 10:13 AM
To: ---------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------
Subject: RE: 6227(c)(1) on rtn 8082 not marked

We can only assess if the TMP has authorized us to assess by checking the appropriate box on the Form
8082. -----------------------------------------------------------------------------------------------------------------------------------

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The attachment to the Form 8082 is the amended Form 1065 which spells out what amounts are
specifically assessable--------------------------------------------------------------------------------------------------------------
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