Ezel / IRS Rulings / 201012037

CCA 201012037: Notice to a pass-through partner can constitute notice to an indirect partner

Number
201012037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
February 12, 2010
Publicly released
March 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 Advice addressed notice timing for an indirect partner. The advice stated that if the IRS issued a final partnership administrative adjustment directly to an indirect partner less than 120 days after issuing a notice of the beginning of an administrative proceeding to the pass-through partner, the IRS would include the untimely notice letter in the FPAA to the indirect partner. It further stated that notice to the pass-through partner constituted notice to the indirect partner for these purposes.

Ruling snapshot

  • Question: What notice rules apply when an FPAA is sent directly to an indirect partner soon after an NBAP is sent to a pass-through partner?
  • Outcome: Advice given
  • Key authorities: IRC § 6223

Full text (IRS public release)

ID: CCA_2010021213571437 Number: 201012037
Release Date: 3/26/2010
Office: ----------
UILC: 6223.04-02

From: -------------------
Sent: Friday, February 12, 2010 1:57:16 PM
To: ------------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------
Subject: RE:[ ---------- ]

One caveat. If we send an FPAA directly to an indirect partner less than 120 days after we issued an
NBAP to the pass-thru partner, we would include the untimely notice letter in the FPAA to the indirect
partner. Notice to the pass-thru partner constitutes notice to the indirect partner for these purposes.

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