Ezel / IRS Rulings / 200913037

CCA 200913037: A former tax matters partner may have validly extended the limitations period

Number
200913037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
September 11, 2008
Publicly released
March 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 considered whether an extension of the partners' assessment period remained valid after an entity's status as tax matters partner had ended. The advice states that the extension still may have been effective if the former tax matters partner continued to exist. It relies on Cambridge v. Commissioner, which held that a general partner's authority under state law could include the power to extend the limitations period for the other partners.

Ruling snapshot

  • Question: Could an entity validly extend the partners' limitations period after its tax matters partner status ended?
  • Outcome: Advice given: the extension may remain valid if the entity continued to exist and had authority as a general partner.
  • Key authorities: IRC § 6231; Cambridge v. Commissioner, 97 T.C. 287 (1991).

Full text (IRS public release)

ID: CCA-911300-08 Number: 200913037
Release Date: 3/27/2009
Office: --------------
UILC: 6231.07-00

From: -------------------
Sent: Thu 9/11/2008 3:00 PM
To: -------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------
Subject: RE:

Even if status as TMP terminated, if the TMP otherwise remained in existence the extension may be good
under Cambridge v. Commissioner, 97 T.C. 287 (1991)(general partner under state law has power to
extend the statute for the other partners).

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