Ezel / IRS Rulings / 200914054

CCA 200914054: A partner could raise personal penalty defenses through a refund claim

Number
200914054
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Treatment Determined At Partnership Level
Topics
Procedure, penalties, and administration
Code sections
§ 6221, § 6230
Ruling dated
March 18, 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 considered how a partner could assert personal defenses to penalties determined at the partnership level after signing Form 870-PT. The advice explained that the form does not resolve partner-level defenses to those penalties. The taxpayer therefore could file a refund claim under section 6230 to raise those defenses. The email cited the partnership-proceeding regulation confirming that partner-level defenses may be asserted only through separate partner-level proceedings.

Ruling snapshot

  • Question: Could a taxpayer who signed Form 870-PT still raise partner-level defenses to partnership-level penalties?
  • Outcome: Advice given: the taxpayer may assert those defenses in a refund claim under section 6230.
  • Key authorities: IRC §§ 6221 and 6230(c)(1)(C), (c)(2)(A), and (c)(4); Treas. Reg. § 301.6221-1(d).

Full text (IRS public release)

ID: CCA_2009031809091637 Number: 200914054
Release Date: 4/3/2009
Office: --------------
UILC: 6221.00-00

From: -------------------
Sent: Wednesday, March 18, 2009 9:09:18 AM
To: -----------------------------------------
Cc:
Subject: RE: 870-PT

Since the Form 870-PT does not resolve partner-level defenses to penalties determined at the
partnership level, the taxpayer can file a refund claim to raise his partner-level defenses to such penalties
under section 6230(c)(4), (c)(1)(C) and (c)(2)(A). See Treas. Reg. 301.6221-1(d).

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