Ezel / IRS Rulings / 200912019

CCA 200912019: A TEFRA election without every partner's signature could be invalid

Number
200912019
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
February 19, 2009
Publicly released
March 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 reviewed a partnership's election into the TEFRA partnership procedures. The election was not signed by every partner, as the governing regulation required. Chief Counsel advised that the missing signatures could make the election invalid. The released text provides no further facts about the partnership or the election.

Ruling snapshot

  • Question: Was a partnership's TEFRA election valid when not all partners signed it?
  • Outcome: Advice given: the election could be invalid.
  • Key authorities: IRC § 6231(a)(1); Treas. Reg. § 301.6231(a)(1)-1(b)(2).

Full text (IRS public release)

ID: CCA_2009021910491137 Number: 200912019
Release Date: 3/20/2009
Office: --------------
UILC: 6231.01-01

From: -------------------
Sent: Thursday, February 19, 2009 10:49:13 AM
To: -------------------
Cc: -----------
Subject: RE: Tefra Election

The election may be deemed invalid since it was not signed by all partners as required by Treas. Reg.
301.6231(a)(1)-1(b)(2). -----------------------------------------------------------------------------------------------------------
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