Ezel / IRS Rulings / 200914051

CCA 200914051: Partnership returns did not start a nonresident partner's assessment period

Number
200914051
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6501
Ruling dated
March 16, 2009
Publicly released
April 3, 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 the filing and assessment period for a nonresident alien partner who had not filed an original return. The advice said the partner could file that return at any time because the section 6501 limitations period had not begun. The partnership's TEFRA returns did not shorten the partner's own assessment period. Those returns provided only a minimum three-year period during which no partner's section 6501 period could expire for partnership items.

Ruling snapshot

  • Question: Did the filing of TEFRA partnership returns limit the time for a nonresident alien partner to file an original return or start that partner's assessment period?
  • Outcome: Advice given: no, the unfiled partner's section 6501 period had not begun, and the TEFRA returns supplied only a minimum period for partnership items.
  • Key authorities: IRC §§ 6229 and 6501.

Full text (IRS public release)

ID: CCA_2009031610401737 Number: 200914051
Release Date: 4/3/2009
Office: --------------
UILC: 6229.00-00

From: -------------------
Sent: Monday, March 16, 2009 10:40:19 AM
To: ---------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
-----------------------------
Subject: RE: Forms 1042 and 8804

The non-resident alien can file an original return at any time. His section 6501 statute has not begun to
run. The TEFRA returns do not shorten his section 6501 period. They only provided a minimum 3 year
period during which no partner's section 6501 statute will expire with respect to partnership items.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace