Ezel / IRS Rulings / 201303011

Small-partnership exception makes section 6229 inapplicable

Number
201303011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6229, § 6501
Ruling dated
November 20, 2012
Publicly released
January 18, 2013
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 2013, 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 2013
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 advised that IRC § 6229 does not apply when a partnership falls within the small-partnership exception in § 6231(a)(1)(B). The advice suggests considering other mechanisms to extend the limitations period, including § 6501 provisions for false returns, willful attempts to avoid tax, and substantial omissions of items.

Ruling snapshot

  • Question: Does section 6229 apply to a partnership within the small-partnership exception?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6231(a)(1)(B), 6229, and 6501(c)(1), (c)(2), and (e).

Full text (IRS public release)

ID: CCA_2012112009175554 Number: 201303011
Release Date: 1/18/2013
Office: -------------
UILC: 6231.01-01, 6229.03-02

From: --------------------------
Sent: Tuesday, November 20, 2012 9:17:57 AM
To: ------------------
Cc: --------------------
Subject: FW: No partnership return filed

If the partnership falls within the section 6231(a)(1)(B) small partnership exception, then section 6229 is
NOT applicable. Consider application of other vehicles for extension of the limitations period such as
sections 6501(c)(1)(false return), (c)(2)(willful attempt to avoid tax), and (e)(substantial omission of items).

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