Ezel / IRS Rulings / 201235020

IRS advice on the assessment period for non-filing indirect partners

Number
201235020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Limitations on Assessment and Collection (Barred v. Not Barred)
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6501
Ruling dated
June 20, 2012
Publicly released
August 31, 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

Chief Counsel advice addresses the statute of limitations for non-filing indirect partners in a partnership. The advice states that the limitations period remains open indefinitely under section 6501(c)(3). It explains that section 6229 does not shorten a partner's section 6501 period for partnership items, but instead provides a minimum period during which no partner's section 6501 period can expire.

Ruling snapshot

  • Question: Does section 6229 shorten a partner's section 6501 assessment period for partnership items?
  • Outcome: Advice given, section 6229 provides a minimum period and does not shorten the section 6501 period.
  • Key authorities: IRC §§ 6501(c)(3) and 6229

Full text (IRS public release)

ID: CCA_2012062012002937 Number: 201235020
Release Date: 8/31/2012
Office: ----------
UILC: 6501.00-00

From: -------------------
Sent: Wednesday, June 20, 2012 12:00:46 PM
To: --------------------
Cc: ---------------------------
Subject: RE: TEFRA Question

The statute is open indefinitely for the non-filing indirect partners. I.R.C. 6501(c)(3). Three circuit courts of appeal and an en banc opinion of the Tax Court have held that section 6229 does not shorten a partner's section 6501 statute with respect to partnership items. Section 6229 merely provides a minimum period during which no partner's section 6501 statute can expire with respect to partnership items.

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