Ezel / IRS Rulings / 1303014
Chief Counsel Advice 1303014 Released January 18, 2013 Advice

Untimely partnership adjustment requests do not start an extendable petition period

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This page covers one taxpayer's ruling from 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 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 advised that the three-year period in IRC § 6227(a) applies to a partnership’s Administrative Adjustment Request. An AAR filed more than three years after the partnership return generally is untimely unless the applicable consent forms extend the period. An untimely AAR does not initiate a petition period that can be extended, so the related Form 9248 is invalid.

Ruling snapshot

  • Question: Does an untimely AAR start a petition period that can be extended?
  • Outcome: Advice given.
  • Key authorities: IRC § 6227(a), (b).

Full text (IRS public release)

ID: CCA_2012113010482337 Number: 201303014
Release Date: 1/18/2013
Office: ----------
UILC: 6227.00-00

From: -------------------
Sent: Friday, November 30, 2012 10:48:38 AM
To: ------------------
Cc: -----------
Subject: RE: AAR Petition Statutes

The section 6227(a) statute applies. If any AAR was filed more that 3 years after the partnership return
was filed, its is untimely unless the TMP signed a Form 872-P or the partners signed Forms 872. I.R.C.
6227(b). If the claim was untimely, then the Form 9248 is invalid since an untimely AAR does not initiate
a petition period that can be extended.

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