Ezel / IRS Rulings / 200937033

CCA 200937033: A partner may file an administrative adjustment request after the partnership

Number
200937033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Procedure for Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227
Ruling dated
February 18, 2009
Publicly released
September 11, 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, if the source partnership's administrative adjustment request is the only valid request, the Service should apply that request's statute. The advice also states that a partner is not prohibited from filing a separate request after the partnership has filed one. A partner's request could therefore produce a longer two-year statute for that partner if it was filed later than the partnership's request.

Ruling snapshot

  • Question: Can a partner file an administrative adjustment request after the partnership has filed one, and what statute applies if the partnership request is the only valid request?
  • Outcome: Advice given.
  • Key authorities: IRC § 6227.

Full text (IRS public release)

ID: CCA_2009021810544937 Number: 200937033
Release Date: 9/11/2009
Office: --------------
UILC: 6227.01-00

From: -------------------
Sent: Wednesday, February 18, 2009 10:54:50 AM
To: --------------------
Cc: -----------
Subject: RE: 6227(d) ------ case ---------

In answer to your first question. Yes.

If the source partnership AAR is the only valid AAR, that is the only statute we should apply.

There is no prohibition on a partner filing his own AAR even though the partnership has filed an AAR. So
a partner AAR can result in a longer two year statute for the partner if he filed it after the partnership AAR.

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