CCA 201042028: TMP must sign Form 9248 to extend enforcement rights for refunds

Plain-English summary

Chief Counsel Advice addressed the extension of a TEFRA partnership's refund-related periods. It stated that the tax matters partner, or TMP, would need to execute Form 9248 to extend the TMP's right to enforce issuance of refunds. Extending the IRC § 6229 period would also extend the period for the IRS to issue refunds voluntarily under IRC § 6230(d)(1). The TMP would not, however, have a right to enforce issuance after the two-year period under IRC § 6228(a)(2) expired.

Ruling snapshot

• Question: What must the TMP do to extend the right to enforce issuance of TEFRA refunds?
• Outcome: Advice given
• Key authorities: IRC §§ 6228(a)(2), 6229, and 6230(d)(1); Form 9248

Full text (IRS public release)

ID: CCA_2010082311311937 Number: 201042028
Release Date: 10/22/2010
Office: ----------
UILC: 6227.02-00

From: -------------------
Sent: Monday, August 23, 2010 11:31:21 AM
To: --------------------
Cc: ----------------------------------------
Subject: RE: AAR Reallocation extended 6229, need to extend 6228

The TMP would need to execute the Form 9248 in order to extend his right to enforce the issuance of refunds. The extension of the section 6229 period would extend the period under section 6230(d)(1) for us to voluntarily issue such refunds, but the TMP would have no right to enforce the issuance after the two year period under section 6228(a)(2) expires. -------------------------------------------------------------------------
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