Ezel / IRS Rulings / 201008042

CCA 201008042: TEFRA reopening and the assessment period after an FPAA

Number
201008042
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6229
Ruling dated
January 26, 2010
Publicly released
February 26, 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

Chief Counsel advised that, absent fraud, the IRS cannot reopen a partnership case after issuing an FPAA because section 6223(f) bars issuing a second FPAA. If no FPAA was issued, the IRS may initiate reopening procedures, and the assessment period remains open indefinitely when no Form 1042 was filed, or until three years after Form 1042 is filed.

Ruling snapshot

  • Question: Could the IRS reopen a TEFRA partnership case, and when would the assessment period remain open?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6223(f) and 6229

Full text (IRS public release)

ID: CCA_2010012611263437 Number: 201008042
Release Date: 2/26/2010
Office: ----------
UILC: 6229.00-00

From: -------------------
Sent: Tuesday, January 26, 2010 11:26:41 AM
To: ------------------
Cc: -----------
Subject: RE: TEFRA and Statutes

We cannot reopen a case (absent fraud) if an FPAA was issued since section 6223(f) prohibits the issuance of a second FPAA. If no FPAA was issued, we can initiate "Reopening Procedures" to conduct a second audit.

If no FPAA was issued, and no Form 1042 was filed, the period for assessment is open indefinitely or until 3 years after the Form 1042 is filed. We can also follow substitute for return procedures.

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