Ezel / IRS Rulings / 1236030
Chief Counsel Advice 1236030 Released September 7, 2012 Advice

CCA 1236030: Advice addresses when partnership items converted after late notice

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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 when partnership items converted after the IRS sent partner-level notices late. The advice states that the 150-day petition period runs from the date the FPAA is issued to the TMP. Because the partner FPAAs were not sent until after that period expired and the partners made no election, their items automatically converted when the late notices were sent. The advice cites IRC § 6226 and Treas. Reg. § 301.6223(e)-2(b).

Ruling snapshot

  • Question: When did the partners' items automatically convert after late partner-level notices?
  • Outcome: Advice
  • Key authorities: IRC §§ 6223 and 6226; Treas. Reg. § 301.6223(e)-2(b)

Full text (IRS public release)

ID: CCA_2012062114274237 Number: 201236030
Release Date: 9/7/2012
Office: ----------
UILC: 6223.04-00, 6223.04-01

From: --------------------
Sent: Thursday, June 21, 2012 2:28:02 PM
To: ------------------------------------------------------------------
Cc: ----------------------------------
Subject: RE: conversion to nonpartnership item and 1 yr date

The 150 day petition period runs from the date the FPAA is issued to the TMP. I.R.C. 6226 (its right in the
statute) Since we did not send the notice partner FPAA's until after the 150 day period expired, and the
partners made no election, their items automatically converted as of the date we sent them the late
notice, not the date the FPAA defaulted. Treas. Reg. 301.6223(e)-2(b).

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