Ezel / IRS Rulings / 200927039

CCA 200927039: IRS may send partner reports when no tax matters partner is functioning

Number
200927039
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 15, 2009
Publicly released
July 2, 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 who should send reports to partners when there is no functioning tax matters partner. The advice states that forwarding the reports is the tax matters partner’s responsibility under the cited regulation. Although the IRS is not required to do so, the email suggests that the IRS may want to send the reports itself in that situation. Part of the email is redacted.

Ruling snapshot

  • Question: Who should forward reports to partners if no tax matters partner is functioning?
  • Outcome: Advice given: the IRS may forward reports even though it is not required to
  • Key authorities: IRC § 6223; Treas. Reg. § 301.6223(g)-1(b)(ii)

Full text (IRS public release)

ID: CCA_2009051516120137 Number: 200927039
Office: --------------
Release Date: 7/2/2009

UILC: 6223.00-00

From: -------------------
Sent: Friday, May 15, 2009 4:12:02 PM
To: -------------------
Cc: -----------
Subject: RE: TMP Bankruptcy question ---------

The TMP is responsible for forwarding the reports to the partners under Treas. Reg. 301.6223(g)-1(b)(ii).
Although we are not required to, we may want to forward the reports to the partners ourselves if there is
no functioning TMP. ----------------------------------------------------------------------------------------------------------------
----------------------

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