Ezel / IRS Rulings / 200914025

CCA 200914025: An indirect partner could waive disclosure limits or serve as tax matters partner

Number
200914025
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
July 16, 2008
Publicly released
April 3, 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 explained that the partnership itself was not a party to its TEFRA proceeding, so the IRS did not need a representative for the entity. Any indirect partner could sign a disclosure waiver allowing the IRS to seek partnership information. The IRS also could gather that information from other available sources, though the absence of a central contact point could make the task harder. Under PAE Enterprises v. Commissioner, the IRS could designate an indirect partner as the tax matters partner.

Ruling snapshot

  • Question: How could the IRS obtain partnership information or establish a central contact when the partnership itself was not a party to the TEFRA proceeding?
  • Outcome: Advice given: use an indirect partner's disclosure waiver, collect information from available sources, or designate an indirect partner as tax matters partner.
  • Key authorities: IRC § 6231; PAE Enterprises v. Commissioner.

Full text (IRS public release)

ID: CCA-310203-09 Number: 200914025
Release Date: 4/3/2009
Office: --------------
UILC: 6231.07-00

From: -------------------
Sent: Wed 7/16/2008 2:11 PM
To: ------------------------
Cc:
Subject: RE: Follow-up Questions - 872-I and TMP

The partnership is not a party to the TEFRA proceeding in any event, so you don't really need a representative for the partnership as an entity. Any indirect partner can sign a disclosure waiver for purposes of our seeking any partnership information. We can also collect partnership information from whatever source available. You will just need to be more creative without have a central contact point.

Under PAE Enterprises v. Commissioner we can also designate an indirect partner as TMP-------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace