Ezel / IRS Rulings / 200908037

CCA 200908037: U.S.-source income likely created a filing requirement

Number
200908037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
November 18, 2008
Publicly released
February 20, 2009
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 2009, 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 2009
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 responded affirmatively to a TEFRA-related question that is not reproduced in the released email. The writer added that an unidentified entity with U.S.-source income most likely would have a U.S. filing requirement unless a treaty provided otherwise. The email questioned the recipient's conclusion that no U.S. return was required. Because the underlying question and facts were redacted, the scope of the initial affirmative answer is unclear.

Ruling snapshot

  • Question: The released email omits the underlying TEFRA question; it also addresses whether U.S.-source income likely required a U.S. filing.
  • Outcome: Advice given: yes on the omitted question, and a filing requirement likely existed absent contrary treaty treatment.
  • Key authorities: IRC § 6223; applicable treaty provisions were not identified.

Full text (IRS public release)

ID: CCA_2008111809582037 Number: 200908037
Release Date: 2/20/2009
Office: -------------
UILC: 6223.00-00

From: --------------------
Sent: Tuesday, November 18, 2008 9:58:24 AM
To: --------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------
Subject: RE: TEFRA Question

Yes. Additionally, if it has U.S. sourced income, it most likely would have a U.S. filing requirement absent
a treaty provision to the contrary. So I am not sure why you have concluded that it does not have a U.S.
filing requirement.

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