Ezel / IRS Rulings / 200933032

CCA 200933032: Deceased partner’s estate does not defeat small-partnership exception

Number
200933032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6110
Ruling dated
July 13, 2009
Publicly released
August 14, 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 Advice addressed whether a deceased partner's estate affected the small-partnership exception. It concluded that the estate of a deceased partner, considered as a partner, does not take the partnership out of that exception. The advice cited section 6231(a)(1)(B)(i).

Ruling snapshot

  • Question: Does the estate of a deceased partner prevent a partnership from qualifying for the small-partnership exception?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(1)(B)(i)

Full text (IRS public release)

ID: CCA_2009071309065537 Number: 200933032
Release Date: 8/14/2009
Office: --------------
UILC: 6231.01-01

From: -------------------
Sent: Monday, July 13, 2009 9:06:56 AM
To: --------------------------
Cc: -----------
Subject: RE: Restricted consent question

--------------------------------------------------------------------------------------------------------------------------------------------
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The estate of a deceased partner as a partner does not take the partnership out of the small partnership
exception. I.R.C. 6231(a)(1)(B)(i).

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