Ezel / IRS Rulings / 200930047

CCA 200930047: Notice to indirect partners may not be required in certain circumstances

Number
200930047
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 17, 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

The Office of Chief Counsel advised that the IRS does not need to issue a notice of a proceeding to an indirect partner when it has already sent the notice to the pass-through partner responsible for forwarding it. The advice cites section 6223(h) and section 6223(c)(3), along with the related regulation. It explains that notice to the indirect partner is required only when that partner was identified under the regulations at least 30 days before the notice was issued to the tax matters partner.

Ruling snapshot

  • Question: When must the IRS issue a notice of a proceeding to an indirect partner?
  • Outcome: Advice given
  • Key authorities: IRC § 6223(c)(3), (h); Treas. Reg. § 301.6223(e)-1(b)(ii)

Full text (IRS public release)

ID: CCA_2009061710194837 Number: 200930047
Release Date: 7/24/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Wednesday, June 17, 2009 10:19:50 AM
To: -------------------------
Cc: -----------
Subject: RE: Followup with a conversation you had with --------------

You don't need to issue NBAPs to an indirect partner if we already sent notice to the pass-thru partner who was required to forward to the notice under section 6223(h). Under section 6223(c)(3) we only have to issue the NBAP to the indirect partner if the indirect partner is identified in accordance with the regulations at least 30 days before the NBAP was issued to the TMP. Treas. Reg. 301.6223(e)-1(b)(ii).

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