Ezel / IRS Rulings / 200923048

CCA 200923048: IRS may follow the normal FPAA timeline for an open partnership year

Number
200923048
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
May 7, 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 advised on the timing of partnership audit notices when a year remained open by agreement on Forms 872-I. The advice says the IRS could use the normal timeline for issuing a final partnership administrative adjustment for the expired year that generated the losses. That sequence could include a notice of beginning of administrative proceeding, 60-day letters, and then the final partnership administrative adjustment.

Ruling snapshot

  • Question: Could the IRS follow the normal notice timeline for the expired partnership year that generated losses when another year remained open by agreement?
  • Outcome: Advice given
  • Key authorities: TEFRA partnership procedures; Forms 872-I; IRC § 6223

Full text (IRS public release)

ID: CCA_2009050710502437 Number: 200923048
Release Date: 6/5/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Thursday, May 07, 2009 10:50:27 AM
To: -------------------
Cc: ---------------------------------------------------------------
Subject: RE: TEFRA Questions

If the ------- year is being held open by agreement (Forms 872-i), we can follow the normal time line for
issuing an FPAA for the expired ------- year from which the losses generate. This means we could issue
the NBAP, followed by 60 day letters, followed by the FPAA. ----------------------------------------------------------
------------------------------------------------------------------------------------------------------------

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