Ezel / IRS Rulings / 201239010

CCA 201239010: CCA explains the limitation period for partnership items

Number
201239010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6501
Ruling dated
August 15, 2012
Publicly released
September 28, 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 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.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace