Ezel / IRS Rulings / 201113030

CCA 201113030: TEFRA law requires only the NBAP and FPAA notices

Number
201113030
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 24, 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 the notices required in a TEFRA partnership proceeding. It stated that IRC § 6223 requires the notice of beginning of administrative proceedings and the final partnership administrative adjustment, while an Internal Revenue Manual provision for an additional 60-day letter is not mandatory and does not have the force of law. The advice cited Luhrig v. Glotzbach, 304 F.2d 560 (4th Cir. 1962).

Ruling snapshot

  • Question: Which notices are legally required in a TEFRA partnership proceeding?
  • Outcome: Advice given, only the notices specified in IRC § 6223 were legally required.
  • Key authorities: IRC § 6223; Luhrig v. Glotzbach, 304 F.2d 560 (4th Cir. 1962).

Full text (IRS public release)

ID: CCA_2011022410260037 Number: 201113030
Release Date: 4/1/2011
Office: ----------
UILC: 6223.00-00

From: -------------------
Sent: Thursday, February 24, 2011 10:26:05 AM
To: -------------------
Cc: -------------------------------------------------
Subject: RE: AC Statute and Appeals

The only notices required by law in a TEFRA partnership proceeding are those specified in section 6223: the NBAP and FPAA. Even though the IRM provides for a "60 day letter" giving the partners an opportunity to go to appeals, the provisions of the IRM are not mandatory nor do they have the force and effect of law. Luhrig v. Glotzbach, 304 F.2d 560, 563 (4th Cir.1962).

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