Ezel / IRS Rulings / 200945045

The TMP must receive the FPAA that suspends the assessment period

Number
200945045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Proceedings Not Finished
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6229
Ruling dated
September 3, 2009
Publicly released
November 6, 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

Counsel advised that an untimely notice letter did not need to be included in the package sent to the tax matters partner because the TMP had already settled the partnership items and they had converted. The FPAA still had to be sent to the TMP because the TMP's FPAA suspends the assessment period under section 6229(d) and begins the petition period. Counsel advised sending both a generic TMP FPAA and one addressed to the designated TMP.

Ruling snapshot

  • Question: Must the FPAA be sent to a tax matters partner who has settled and converted partnership items?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6223 and 6229(d)

Full text (IRS public release)

ID: CCA_2009090309081137 Number: 200945045
Release Date: 11/6/2009
Office: ----------
UILC: 6223.04-02

From: -------------------
Sent: Thursday, September 03, 2009 9:08:13 AM
To: --------------------
Cc: -----------
Subject: RE: AAR 60 day obj ltr issued/NBAP/FPAA/untimely notice

Yes. Except that you do not need to include the untimely notice letter in the package to the TMP since he already settled his partnership items and they have already converted. The FPAA still needs to be sent to the TMP, however, since it is the TMP FPAA that suspends the period for assessment under section 6229(d) and begins the petition period. You will need both a generic TMP FPAA and one addressed to the designated TMP.

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