Ezel / IRS Rulings / 200909046

CCA 200909046: Citing election provision did not make the election

Number
200909046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Request for Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6227
Ruling dated
December 3, 2008
Publicly released
February 27, 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 considered whether a tax matters partner had made the election referenced in section 6227(c)(1). The partner had not expressly asked to substitute the treatment shown on the request for the originally reported items. Merely citing the provision that permits an election was not enough to make the election.

Ruling snapshot

  • Question: Did a tax matters partner make an election by referencing the election provision without expressly requesting substituted treatment?
  • Outcome: Advice given: no, a reference to the provision alone did not make the election.
  • Key authorities: IRC § 6227(c)(1).

Full text (IRS public release)

ID: CCA_2008120312022537 Number: 200909046
Release Date: 2/27/2009
Office: --------------
UILC: 6227.02-00

From: -------------------
Sent: Wednesday, December 03, 2008 12:02:27 PM
To: --------------------
Cc: -----------
Subject: RE: 6227(c)(1) on rtn 8082 not marked

No. The TMP has not explicitly asked that the treatment shown on the request be substituted for the
originally reported items. Referencing the provision that provides for an election without actually making
the election does not suffice.

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