Ezel / IRS Rulings / 201004034

Assessment period must remain open for an affected partner year

Number
201004034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
December 29, 2009
Publicly released
January 29, 2010
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 2010, 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 2010
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 states that there is no statute of limitations for issuing an FPAA. It advises that the assessment limitations period must remain open for at least one partner tax year affected by the FPAA. It further states that an open statute for a partner's carryforward year is sufficient for this purpose, citing Kligfeld v. Commissioner.

Ruling snapshot

  • Question: What limitations period must remain open when an FPAA is issued?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229; Kligfeld v. Commissioner.

Full text (IRS public release)

ID: CCA_2009122909532337 Number: 201004034
Release Date: 1/29/2010
Office: ----------
UILC: 6229.00-00

From: -------------------
Sent: Tuesday, December 29, 2009 9:53:23 AM
To: ---------------------
Cc:
Subject: RE: FPAA

I agree. There is no statute of limitations for issuing an FPAA. But the period of limitations on assessment
should be open for at least one partner tax year that is affected by the FPAA. The statute being open for a
carryforward year of a partner is sufficient for this purpose as held by Kligfeld v. Commissioner.

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