Chief Counsel advises issuing an FPA despite a missed NAP mailing

Plain-English summary

Chief Counsel advised the IRS to proceed with issuing an FPA even though the NAP had not been mailed to the LKA. The advice gave two reasons. First, the writer concluded that the BBA does not provide a statutory remedy for failure to mail the NAP to the LKA. Second, the writer concluded that issuing the FPA is not conditioned on proper issuance of the NAP. The email contrasted that situation with the statutory rule that, absent a waiver, an FPA may be issued only after at least 270 days have passed from issuance of the NOPPA under IRC Section 6231(b)(2)(A).

Ruling snapshot

• Question: Should the IRS issue an FPA when the NAP was not mailed to the LKA?
• Outcome: Advice given to proceed with the FPA
• Key authorities: IRC § 6231(b)(2)(A)

Full text (IRS public release)

ID: CCA_2025060910220800

[Third Party Communication:

Date of Communication: Month DD, YYYY]

UILC: 6231.00-00

Number: 202611009
Release Date: 3/13/2026
From: ------------------------
Sent: Monday, June 9, 2025 10:22:56 AM
To: -----------------
Cc: ------------------
Bcc:
Subject: FW: FPA Review question - NAP not sent to LKA - ASED --------------

----------,

I recommend that the IRS proceed with issuing the FPA for 2 reasons. First, BBA does not have statutory remedies for failure to mail the NAP to the LKA. Second, the issuance of the FPA is not tied to the proper issuance of the NAP (in comparison, absent waiver, the FPA can only be issued 270 days or more after the NOPPA is issued, see 26 USC 6231(b)(2)(A)).

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