Ezel / IRS Rulings / 201004036

Section 6229(d) applies to an open period when an FPAA is issued

Number
201004036
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Suspension of Statutory Period
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6501, § 6503
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 § 6503 applies to statutory notices, not final partnership administrative adjustments (FPAAs). It states that § 6229(d) applies to a partner's § 6501 period that remains open for partnership items when the FPAA is issued. The advice cites Rhone-Poulenc v. Commissioner in support.

Ruling snapshot

  • Question: Which suspension rule applies when an FPAA is issued while a partner's period for partnership items remains open?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6229(d), 6501, and 6503; Rhone-Poulenc v. Commissioner, 114 T.C. 552 (2000).

Full text (IRS public release)

ID: CCA_2009122912092437 Number: 201004036
Release Date: 1/29/2010
Office: ----------
UILC: 6229.04-00

From: -------------------
Sent: Tuesday, December 29, 2009 12:09:25 PM
To: ----------------------
Cc:
Subject: RE: TEFRA training

Section 6503 only applies to stat notices, not FPAA's.

Section 6229(d) applies to any partner's section 6501 period that is open for partnership items as of the
date the FPAA is issued. Rhone -Poulenc v. Commissioner, 114 T.C. 552, at 533 (2000)

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace