Ezel / IRS Rulings / 1041038
Chief Counsel Advice 1041038 Released October 15, 2010 Advice

CCA 1041038: Corrected TMP notices were not required before issuing the FPAA

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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’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.

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