CCA 201041038: Corrected TMP notices were not required before issuing the FPAA

Plain-English summary

Chief Counsel’s advice considers whether the IRS needed to send corrected notices of beginning of partnership administrative proceedings to the tax matters partner. The advice concludes that corrected notices were unnecessary because sections 6223(a)(1) and (d)(1) require notices to each notice partner at least 120 days before an FPAA is issued to the tax matters partner. The existing notice correctly identified the tax matters partner and sufficiently identified the partnership, so no corrective action was needed.

Ruling snapshot

• Question: Were corrected TMP notices required before the IRS issued an FPAA?
• Outcome: Advice given
• Key authorities: IRC § 6223; IRC § 6110(k)(3)

Full text (IRS public release)

ID: CCA_2010092213424337 Number: 201041038
Release Date: 10/15/2010
Office: ----------
UILC: 6223.03-00

From: -------------------
Sent: Wednesday, September 22, 2010 1:42:45 PM
To: --------------------
Cc: -----------
Subject: RE: FAULTY NBAPs

There is no need to send corrected TMP NBAPs. Section 6223(a)(1) and (d)(1) only require that we issue NBAP's to each notice partner at least 120 days before we issue an FPAA to the TMP. In any event, the notice in question correctly names the TMP and has enough of the partnership name so that it is unlikely that he would be mislead into believing the we are auditing a different partnership. So there is no need to take corrective action.