Ezel / IRS Rulings / 200923044

CCA 200923044: Protective partnership adjustment request was a nullity

Number
200923044
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6228
Ruling dated
May 1, 2009
Publicly released
June 5, 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 a protective administrative adjustment request for a partnership year. Section 6228(b)(2)(C) prevents a taxpayer from petitioning on that request after a TEFRA partnership proceeding has begun. The partnership proceeding resolves all partnership items for the year for both deficiency and refund purposes. Because such a proceeding had begun and was completed, the advice concludes that the protective request was a nullity.

Ruling snapshot

  • Question: Did a protective administrative adjustment request remain effective after a TEFRA partnership proceeding began?
  • Outcome: Advice given, the request was a nullity
  • Key authorities: IRC § 6228(b)(2)(C)

Full text (IRS public release)

ID: CCA_2009050110360237 Number: 200923044
Release Date: 6/5/2009
Office: --------------
UILC: 6228.05-00

From: -------------------
Sent: Friday, May 01, 2009 10:36:02 AM
To: -------------------
Cc: -----------
Subject: RE: Protective Claim

Correct. Section 6228(b)(2)(C) prohibits the AAR from being petitioned once a TEFRA proceeding is begun since the TEFRA proceeding resolves all partnership items for a taxable year for both deficiency and refund purposes. Since a TEFRA partnership proceeding was begun (and has now been completed), the protective AAR is a nullity.

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