Ezel / IRS Rulings / 200920046

CCA 200920046: An imminent deadline required one FPAA covering independent and affected items

Number
200920046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
April 6, 2009
Publicly released
May 15, 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 an undisclosed question about issuing a final partnership administrative adjustment when the limitations period for independent items was about to expire. The IRS had to issue the FPAA to the redacted recipient for those items. Counsel said the same FPAA also had to include the affected items because section 6223(f) would not permit a second affected-item FPAA to that recipient. The short email provides no additional facts about the items or the recipient.

Ruling snapshot

  • Question: When the limitations period for independent items is about to expire, must the FPAA also include affected items?
  • Outcome: Advice given: yes, because section 6223(f) prevents a second affected-item FPAA to the same recipient.
  • Key authorities: IRC § 6223(f).

Full text (IRS public release)

ID: CCA_2009040609305837 Number: 200920046
Release Date: 5/15/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Monday, April 06, 2009 9:30:58 AM
To: -------------------
Cc: -------------------------------------------------------------
Subject: RE: ---------

Yes. If the statute on independent items is about to expire, we have to issue an FPAA to X for those
items. We must include the affected items as well since section 6223(f) does not allow us to issue a
second "affected item" FPAA to X.

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