CCA 200911023: A suit-period extension did not extend the deadline for a partner's adjustment request

Plain-English summary

A partner could file a section 6227(d) administrative adjustment request within three years after the partnership filed its return or during an extension of the section 6229(b) assessment period. Only a Form 872-P signed by the tax matters partner or a Form 872-i signed by the individual partner provided the necessary extension. Extending the period for filing suit under section 6228(a)(2) did not extend the section 6229(b) period. The individual partner's request was therefore too late unless that partner had signed Form 872-i, leaving the tax matters partner's request as the only timely one on the stated facts.

Ruling snapshot

• Question: Could the individual partner still file a timely administrative adjustment request after an extension of the period for filing suit?
• Outcome: Advice given: no, unless the partner separately signed Form 872-i.
• Key authorities: IRC §§ 6227(b), 6227(d), 6228(a)(2), and 6229(b).

Full text (IRS public release)

ID: CCA_2009020414562837 Number: 200911023
Release Date: 3/13/2009
Office: --------------
UILC: 6227.05-00

From: -------------------
Sent: Wednesday, February 04, 2009 2:56:29 PM
To: --------------------
Cc: ----------------------------
Subject: RE: 6227(d)

A partner can file a claim under section 6227(d) within 3 years of the date the partnership filed its return or within and extension of the period for assessment under section 6229(b). I.R.C. 6227(b). Only a Form 872-P signed by the TMP or a Form 872-i signed by the partner will extend the statute under section 6229(b) allowing a partner to file a timely AAR under section 6227(d).

Extending the period for filing suit under section 6228(a)(2) does not constitute an extension under section 6229(b). Thus, it appears that it is now too late for your individual partner to file its own AAR unless it signed its own Form 872-i. The TMP filed AAR is the exclusive timely AAR under your facts.