Ezel / IRS Rulings / 201111011

CCA 201111011: no FPAA is required after the limitations period expires

Number
201111011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Failure to Provide Notice
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6110
Ruling dated
February 14, 2011
Publicly released
March 18, 2011
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 2011, 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 2011
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 stated that the IRS is not required to issue a notice of final partnership administrative adjustment, or FPAA, after the applicable limitations period has expired. The memorandum cited Atlantic Richfield v. Dept. of Treas. as authority.

Ruling snapshot

  • Question: Must the IRS issue an FPAA after the limitations period has expired?
  • Outcome: Advice given.
  • Key authorities: IRC § 6223; Atlantic Richfield v. Dept. of Treas., 97-1 USTC P50,170 (D.D.C. 1996).

Full text (IRS public release)

ID: CCA_2011021415235637
Number: 201111011
Release Date: 3/18/2011
Office: ---------
UILC: 6223.04-00

From: --------------------
Sent: Monday, February 14, 2011 3:23:59 PM
To: ------------------------
Cc: ------------
Subject: RE: Informal TEFRA advice - Whether to issue an FPPA

There is no requirement that we issue an FPAA if the statute has expired. Atlantic Richfield v. Dept. of Treas., 97-1 USTC P50,170 (D.D.C. 1996)

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace