Ezel / IRS Rulings / 201402005

Notice timing before issuing an FPAA

Number
201402005
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Mailing Notice
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
May 28, 2013
Publicly released
January 10, 2014
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 2014, 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 2014
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

The Chief Counsel advice addresses the timing of notice before the IRS issues an FPAA to a tax matters partner. It states that the IRS must issue an NBAP at least 120 days before issuing the FPAA to the TMP. The advice identifies no other statutory requirement.

Ruling snapshot

  • Question: What notice timing requirement applies before the IRS issues an FPAA to the TMP?
  • Outcome: Advice given
  • Key authorities: IRC § 6223(d)(1)

Full text (IRS public release)

ID: CCA_2013052812165601 Third Party Communication: None

UILC: 6223.03-00
Date of Communication: Not Applicable

Number: 201402005
Release Date: 1/10/2014
From:
Sent: Tuesday, May 28, 2013 12:16:56 PM
To:
Cc:
Bcc:
Subject: RE: What Constitutes the Beginning of the Proceeding?

We must issue an NBAP at least 120 days before we issue an FPAA to the TMP. I.R.C.
6223(d)(1). There is no other statutory requirement.

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