Ezel / IRS Rulings / 1026036
Chief Counsel Advice 1026036 Released July 2, 2010 Advice

CCA 1026036: No assessment suspension without a partnership withholding-tax return

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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 if a partnership did not file a withholding-tax return, there would be no statute of limitations to suspend under section 6503. The Service could therefore wait until the related TEFRA proceeding ended and then make a single assessment. The advice also stated that unrelated partnership-income issues should be included only in the FPAA.

Ruling snapshot

  • Question: Does the absence of a partnership withholding-tax return leave a statute of limitations to suspend under section 6503?
  • Outcome: advice given
  • Key authorities: IRC § 6503

Full text (IRS public release)

ID: CCA_2010062315294337 Number: 201026036
Release Date: 7/2/2010
Office: ----------
UILC: 6503.01-00

From: -------------------
Sent: Wednesday, June 23, 2010 3:29:50 PM
To: ------------------------
Cc: -----------
Subject: RE: Withholding Tax follow up questions

If the partnership did not file a withholding tax return, there is no statute to be suspended under section
6503. So we would not have to assess within the short specified period after the stat notice defaults. We
could wait until the related TEFRA proceeding is over and make a single assessment.

Unrelated partnership income issues should only be in the FPAA.

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