Ezel / IRS Rulings / 201048043

CCA 201048043: AAR issues are handled in the FPAA after an NBAP is issued

Number
201048043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6228
Ruling dated
October 21, 2010
Publicly released
December 3, 2010
Source
View Official PDF

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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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 Advice addresses a TEFRA partnership-proceeding question involving an administrative adjustment request. The memorandum states that once a notice of beginning of administrative proceeding (NBAP) has issued, AAR issues are resolved in the final partnership administrative adjustment (FPAA). It also states that no separate petition may be filed for the AARs and that affected-item notices of deficiency cannot issue until the partnership proceeding is complete. The memorandum cites § 6228(a)(2)(B) and GAF v. Commissioner.

Ruling snapshot

  • Question: How are AAR issues handled after an NBAP has been issued?
  • Outcome: advice given
  • Key authorities: IRC § 6228(a)(2)(B); GAF v. Commissioner.

Full text (IRS public release)

ID: CCA_2010102109152937 Number: 201048043
Release Date: 12/3/2010
Office: ----------
UILC: 6227.00-00

From: -------------------
Sent: Thursday, October 21, 2010 9:15:31 AM
To: --------------------
Cc: -----------
Subject: RE: TEFRA question ---------

Correct. If an NBAP has been issued, then any AAR issues would be resolved in the FPAA and
no separate petition of the AARs could be filed. I.R.C. 6228(a)(2)(B). In addition, we cannot
issue any affected item notices of deficiency until after the partnership proceeding is complete.
GAF v. Commissioner.

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