Ezel / IRS Rulings / 201212019

CCA 201212019: IRS advises on mailing a partner notice to a foreign jurisdiction

Number
201212019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6110
Ruling dated
February 16, 2012
Publicly released
March 23, 2012
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 2012, 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 2012
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

The Office of Chief Counsel advised that an NBAP does not have to be sent by certified or registered mail. It stated that sending the notice by UPS to a foreign jurisdiction would be acceptable. The file should retain UPS information proving that the notice was mailed, because the Service needs to prove mailing rather than receipt if mailing is later disputed.

Ruling snapshot

  • Question: What mailing method may be used for an NBAP sent to a foreign jurisdiction, and what must the file show?
  • Outcome: Advice given.
  • Key authorities: IRC § 6223; 26 U.S.C. § 6110(k)(3)

Full text (IRS public release)

ID: CCA_2012021611210137 Number: 201212019
Release Date: 3/23/2012
Office: ----------
UILC: 6223.00-00

From: -------------------
Sent: Thursday, February 16, 2012 11:21:10 AM
To: ---------------------
Cc: -----------
Subject: RE: Notice

There is no requirement to send an NBAP by certified or registered mail. So UPS to a foreign jurisdiction
would be fine. We only need to prove that we mailed the notice (not that it was received) so that the file
will need to include the UPS information should the fact of mailing be later disputed.

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