Ezel / IRS Rulings / 201114026

IRS addresses 60-day objection letters for partnership AARs

Number
201114026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Additional Administration Provisions
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6227, § 6230, § 6110
Ruling dated
March 1, 2011
Publicly released
April 8, 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 addresses deficiency TMP-filed administrative adjustment requests involving more than 100 partners and no proceeding. It states that the Service should issue 60-day objection letters to all partners, without distinguishing between notice and non-notice partners, because each partner must object separately. The advice says letters need not be issued to non-notice partners when the TMP signs a settlement agreement binding those partners under section 6224(c)(3).

Ruling snapshot

  • Question: Must the Service issue 60-day objection letters to all partners for a deficiency TMP-filed AAR when no proceeding is pending?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6224(c)(3), 6227(c)(1), and 6230(b)92)

Full text (IRS public release)

ID: CCA_2011030110580737 Number: 201114026
Release Date: 4/8/2011
Office: ----------

UILC: 6230.00-00

From: -------------------
Sent: Tuesday, March 01, 2011 10:58:12 AM
To: --------------------
Cc: -----------
Subject: RE: AAR 60 day Objection letter and notice partners

Your question is whether "For deficiency TMP filed AARs under 6227(c)(1), with more than 100 partners, no proceeding, should we be issuing the 60 day objection all partners?"

You are correct that we should be issuing 60 day objection letters under section 6230(b)92) to all partners (no distinction between notice and non-notice partners), because each would have to object on their own. We would not have to issue such letters to non-notice partners if the TMP signs a settlement agreement binding the non-notice partners (i.e., partners with less than a one percent interest) under section 6224(c)(3).
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