Ezel / IRS Rulings / 200913034

CCA 200913034: State law may determine when a tax matters partner is liquidated

Number
200913034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
September 10, 2008
Publicly released
March 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 what a regulation meant by the liquidation of a tax matters partner. The writer believed the regulation probably referred to termination of the entity under state law, as shown by formal dissolution or liquidation. Because the regulation did not state that meaning expressly, the advice called for research into how state law typically defines liquidation. The release does not identify the entity or provide a final conclusion from that research.

Ruling snapshot

  • Question: What does liquidation of a tax matters partner mean under the applicable regulation?
  • Outcome: Advice given: it probably means the entity's formal dissolution or liquidation under state law, but further state-law research was needed.
  • Key authorities: IRC § 6231; regulations governing termination of tax matters partner status.

Full text (IRS public release)

ID: CCA-910438-08 Number: 200913034
Release Date: 3/27/2009
Office: --------------
UILC: 6231.07-00

From: -------------------
Sent: Wed 9/10/2008 4:38 PM
To: -------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------
Subject: RE:

The regulation probably meant to refer to termination under state law of the entity as such as evidenced by its formal dissolution or liquidation under state law. Hence the reference to "liquidation . . . of the tax matters partner." But this is not spelled out in the regulation. So I think we will need to research state law as to the typical meaning of liquidation under state law. -----------------------------------------------------------------
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