Ezel / IRS Rulings / 1028032
Chief Counsel Advice 1028032 Released July 16, 2010 Advice

CCA 1028032: FPAA had to be issued to the partnership entity as a partner

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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 addressed the notices required for a partnership proceeding and a possible non-filing penalty. The advice states that the IRS needed to issue a Final Partnership Administrative Adjustment to the partnership entity itself as a partner. It also states that the IRS needed to issue a substitute for return only if it intended to assert a non-filing penalty.

Ruling snapshot

  • Question: To whom should the IRS issue an FPAA, and when was an SFR required?
  • Outcome: advice given
  • Key authorities: IRC § 6231; FPAA; substitute for return

Full text (IRS public release)

ID: CCA_2010060810474254 Number: 201028032
Release Date: 7/16/2010
Office: --------------
UILC: 6231.02-00

From: --------------------------
Sent: Tuesday, June 08, 2010 10:47:42 AM
To: ---------------------------------------------------------------------------------------------------------------------------

Cc: ------------------
Subject: RE: Withholding issue - Procedure question

The Service needs to issue an FPAA to the partnership entity itself as a "partner."

The Service must issue an SFR only if intending to assert a non-filing penalty.

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