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Chief Counsel Advice 1239010 Released September 28, 2012 Advice

CCA 1239010: CCA explains the limitation period for partnership items

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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 whether the period described in IRC § 6229(a) is a separate statute of limitations for a partnership. The advice stated that the § 6229(a) period is the partner's § 6501 assessment period as applied to partnership items, and that it cannot expire before three years after the partnership return is filed. It also stated that there is no separate partnership statute of limitations and that the partnership is not a party to the TEFRA proceeding.

Ruling snapshot

  • Question: Is the period under IRC § 6229(a) a separate partnership statute of limitations?
  • Outcome: Advice
  • Key authorities: IRC §§ 6229(a) and 6501; Rhone-Poulenc v. Commissioner, 114 T.C. 533, 552

Full text (IRS public release)

ID: CCA_2012081513524637 Number: 201239010
Release Date: 9/28/2012
Office: ----------
UILC: 6229.00-00

From: -------------------
Sent: Wednesday, August 15, 2012 1:53:08 PM
To: --------------------
Cc: --------------------------
Subject: RE: Questions for Counsel

The confusion stems from the fact that ------- is looking at section 6229(a) as a separate statute from the
partner's section 6501 statute. Its not. The "period under section 6229(a)" is the partner's section 6501
period as it applies to partnership items and which "shall not expire before" three years from the date the
partnership return is filed. Rhone-Poulenc v. Commissioner, 114 T.C. 533, 552. There is no partnership
statute of limitations and the partnership is not even a party to the TEFRA proceeding.

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