Ezel / IRS Rulings / 201049032

CCA 201049032: Late or improperly filed partnership adjustment requests may be invalid

Number
201049032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6229
Ruling dated
October 26, 2010
Publicly released
December 10, 2010
Source
View Official PDF

Apply this to your situation

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 when a partnership-level administrative adjustment request, or AAR, is valid. It states that an AAR filed more than three years after the partnership return was filed is invalid under IRC § 6227(a), unless it was filed under an extension of the period in IRC § 6229. If that extension applies, the filing period expires six months after the extension ends under IRC § 6227(b)(2). The advice also states that an AAR is invalid if it was not filed on the correct form and was not filed by the tax matters partner.

Ruling snapshot

  • Question: When is a partnership-level administrative adjustment request invalid because of timing, form, or the person who filed it?
  • Outcome: advice given
  • Key authorities: IRC §§ 6227(a), 6227(b)(2), and 6229; Samuelli v. Commissioner.

Full text (IRS public release)

ID: CCA_2010102613411037 Number: 201049032
Release Date: 12/10/2010
Office: ----------
UILC: 6227.00-00

From: -------------------
Sent: Tuesday, October 26, 2010 1:41:14 PM
To: --------------------
Cc: -----------
Subject: RE: Protective AAR - -------

AAR's filed more than 3 years after the partnership return was filed are invalid under section 6227(a)
unless they were filed under an extension of the section 6229 period. In the later case, the statute for
filing expires 6 months after the extension ends. I.R.C. 6227(b)(2).

If the partnership-level AAR was not filed on the correct form and was not filed by the TMP it is invalid.
See Samuelli v. Commissioner.

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