Ezel / IRS Rulings / 200944030

CCA 200944030: Conversion notice precedes a valid notice of deficiency for K-1 discrepancies

Number
200944030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notification
Topics
Procedure, penalties, and administration
Code sections
§ 6222, § 6230, § 6231, § 6503
Ruling dated
August 21, 2009
Publicly released
October 30, 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 a taxpayer who filed a notice of inconsistent treatment concerning a Schedule K-1 discrepancy. It states that the Service may issue a valid statutory notice after sending a notice of conversion under IRC § 6231(b)(2)(A)(i). In those circumstances, a later notice of deficiency would suspend the assessment period under §§ 6230(a)(2)(A)(ii) and 6503(a). The Advice therefore identifies the required conversion notice as a condition for the subsequent deficiency notice to have that effect.

Ruling snapshot

  • Question: Can the Service issue a valid statutory notice and suspend assessment after a taxpayer files a notice of inconsistent treatment?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6222, 6230(a)(2)(A)(ii), 6231(b)(2)(A)(i), 6503(a)

Full text (IRS public release)

ID: CCA_2009082112103937 Number: 200944030
Release Date: 10/30/2009
Office: --------------
UILC: 6222.01-00

From: -------------------
Sent: Friday, August 21, 2009 12:10:40 PM
To: --------------------
Cc: -----------
Subject: RE: K-1 Discrepancies

Yes. We can issue a valid stat notice if the taxpayer filed a notice of inconsistent treatment but only after sending a notice of conversion under section 6231(b)(2)(A)(i). Under those circumstances a subsequent notice of deficiency would suspend the period for assessment because it would be a valid notice under section 6230(a)(2)(A)(ii) and 6503(a)(first parenthetical).

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