Ezel / IRS Rulings / 200922051

CCA 200922051: Missing TEFRA election could be addressed by agreement or discretionary relief

Number
200922051
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
April 20, 2009
Publicly released
May 29, 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 a disputed TEFRA election that could not be located. A closing agreement could establish whether an election had actually been filed for an earlier year and remained effective in later years. A new election could not simply be filed for the year at issue because the regulation required filing with the return and the automatic extension period had expired. The taxpayer could instead apply for discretionary late-election relief under Treasury Regulation section 301.9100-3 if all relevant limitations periods had been protected.

Ruling snapshot

  • Question: What options remained when an earlier TEFRA election could not be found and automatic late-filing relief had expired?
  • Outcome: Advice given: consider a closing agreement about the earlier filing or an application for discretionary relief.
  • Key authorities: IRC § 6231; Treas. Reg. §§ 301.6231(a)(1)-1(b)(2), 301.9100-3.

Full text (IRS public release)

ID: CCA_2009042009370737 Number: 200922051
Release Date: 5/29/2009
Office: --------------
UILC: 6231.01-01

From: -------------------
Sent: Monday, April 20, 2009 9:37:09 AM
To: ---------------
Cc: -----------
Subject: RE: Question re: TEFRA Election

We could use a closing agreement to determine whether a disputed election that we haven't been able to locate was in fact filed for a year prior to ------- that would be effective for all subsequent years.

No election can be filed now for the --------year under Treas. Reg. 301.6231(a)(1)-1(b)(2) since an election must be filed with the return. The period for automatic section 9100 relief as stated on the Form 8893 has expired.

Taxpayer can apply for making an out-of-time election under Treas. Reg. 301.9100-3 if all statutes have been protected.

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