Ezel / IRS Rulings / 200930041

CCA 200930041: Duplicate notices may be appropriate when delivery to a TMP is uncertain

Number
200930041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
June 8, 2009
Publicly released
July 24, 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

This Chief Counsel Advice addresses where to send notice of a partnership proceeding when the designated tax matters partner has a home address and the partnership or its trustee may have other addresses. It states that notice to the designated TMP at the home address is covered by the cited regulation, especially if the agent confirms that the TMP actually received it. If there is doubt, the advice recommends sending duplicate copies to the partnership address and the bankruptcy trustee's address. It also recommends sending a duplicate to the partnership address because the regulation treats that address as valid even if the partnership no longer exists.

Ruling snapshot

  • Question: Which addresses should receive notice when delivery to a designated TMP is uncertain?
  • Outcome: Advice given.
  • Key authorities: IRC § 6223; Treas. Reg. § 301.6223(a)-1; Triangle Investors v. Commissioner

Full text (IRS public release)

ID: CCA_2009060816051837 Number: 200930041
Release Date: 7/24/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Monday, June 08, 2009 4:05:19 PM
To: --------------------
Cc: ------------------------------------------------------------ Subject: RE: New linkage package

We are covered by the NBAP to the designated TMP at his home address under Treas. Reg. 301.6223(a)-1, especially if the agent confirms in communications with the TMP that he actually got the notice. If there is any doubt, we should issue duplicate copies to both the partnership address on the return and the bankruptcy's trustee's address. We probably should send a duplicate to the partnership address in any event since the regs provide that this is valid even if the partnership no longer exists. See Triangle Investors v. Commissioner, (FPAA to TMP at address of partnership that no longer existed is nevertheless valid).

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