Ezel / IRS Rulings / 201016077

CCA 201016077: TEFRA petition period runs from filing an administrative adjustment request

Number
201016077
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6228
Ruling dated
March 29, 2010
Publicly released
April 23, 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 addresses a protective administrative adjustment request under the TEFRA partnership rules. It states that it makes no technical difference whether the IRS takes no action on the request or disallows it because the two-year period for filing a petition runs from the date the request is filed under section 6228, not from the date of disallowance. The advice recommends informing the taxpayer of this rule and sending the standard disallowance letter if it contains the relevant information.

Ruling snapshot

  • Question: When does the two-year petition period begin for a TEFRA administrative adjustment request?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6227 and 6228

Full text (IRS public release)

ID: CCA_2010032916443737 Number: 201016077
Release Date: 4/23/2010
Office: ----------
UILC: 6227.00-00

From: -------------------
Sent: Monday, March 29, 2010 4:44:40 PM
To: -------------------
Cc: ---------------------------------------
Subject: RE: AAR - Protective Claim

Technically it makes no difference whether we take no action on an AAR or disallow it since the two year petition period runs from the date the AAR is filed under section 6228 rather than from the date of disallowance. The taxpayer is probably unaware that this TEFRA partnership rule is different from the non-TEFRA rules where the petition period runs only from the date of disallowance. We should inform taxpayer of this rule as a courtesy. If this information is in the standard AAR disallowance letter, we should send that letter.

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