Ezel / IRS Rulings / 200931052

CCA 200931052: FPAA may be issued as a binding declaratory determination

Number
200931052
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 29, 2009
Publicly released
July 31, 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 that the Service could issue an FPAA immediately. The advice characterizes the FPAA as a declaratory determination that would bind subsequent partner returns. The remainder of the message is redacted in the official release.

Ruling snapshot

  • Question: May the Service issue an FPAA that binds subsequent partner returns?
  • Outcome: Advice given
  • Key authorities: IRC § 6223

Full text (IRS public release)

ID: CCA_2009062910505237 Number: 200931052
Release Date: 7/31/2009
Office: -------------
UILC: 6223.00-00

From: --------------------
Sent: Monday, June 29, 2009 10:50:55 AM
To: --------------------------
Cc: ------------
Subject: RE: FPAA question

We can issue an FPAA now. The FPAA is, in effect, a declaratory determination that will be binding on
any subsequent partner returns. ------------------------------------------------------------------------------------------------
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