Ezel / IRS Rulings / 201113028

CCA 201113028: A generic TMP FPAA may be issued without designating a TMP

Number
201113028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
February 23, 2011
Publicly released
April 1, 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 addressed whether the IRS could send a generic tax matters partner final partnership administrative adjustment without designating a tax matters partner. The advice stated that it could, citing Seneca v. Commissioner, 92 T.C. 363 (1989), affirmed at 899 F.2d 1225 (9th Cir. 1990). The advice concerned notice procedures under IRC § 6223.

Ruling snapshot

  • Question: May the IRS issue a generic TMP FPAA without designating a TMP?
  • Outcome: Advice given, the generic notice could be sent.
  • Key authorities: IRC § 6223; Seneca v. Commissioner, 92 T.C. 363 (1989), aff'd, 899 F.2d 1225 (9th Cir. 1990).

Full text (IRS public release)

ID: CCA_2011022315323137 Number: 201113028
Release Date: 4/1/2011
Office: ----------
UILC: 6223.00-00

From: -------------------
Sent: Wednesday, February 23, 2011 3:32:36 PM
To: -----------------------
Cc: -----------
Subject: RE: Quick question

We can send a generic TMP FPAA without designating a TMP. See Seneca v. Commissioner, 92 T.C.
363 (1989), aff'd, 899 F.2d 1225 (9th Cir. 1990)

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