Ezel / IRS Rulings / 200941018

CCA 200941018: Section 1446 examinations are subject to TEFRA procedures

Number
200941018
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partnership Item
Topics
Procedure, penalties, and administration
Code sections
§ 1446, § 6231, § 6110
Ruling dated
September 2, 2009
Publicly released
October 9, 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

This Chief Counsel advice addresses whether examinations concerning section 1446 are subject to the TEFRA partnership procedures. It states that section 1446 is a Subtitle A provision more appropriately determined at the partnership level than at the partner level, so those examinations are subject to TEFRA. If the Service expects to assess a deficiency, the advice recommends issuing an FPAA rather than only a Substitute for Return.

Ruling snapshot

  • Question: Are examinations concerning section 1446 subject to TEFRA partnership procedures?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 1446, 6231, 6110(k)(3); Treas. Reg. § 301.6231(a)(3)-1(a)(1)(v).

Full text (IRS public release)

ID: CCA-921153-09 Number: 200941018
Release Date: 10/9/2009
Office: --------------
UILC: 6231.03-00

From: --------------------------
Sent: Wednesday 09/02/2009 11:53 AM
To: -----------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------
Subject: RE: W-8BEN (IRC 1441 - 1446) ----

Yes, section 1446 is a provision of Subtitle A more appropriately determined at the partnership level than at the partner level. Thus examinations with respect to section 1446 are subject to the TEFRA partnership procedures. I.R.C. 6231(a)(3); Treas. Reg. 301.6231(a)(3)-1(a)(1)(v).

If the Service anticipates assessing a deficiency, it should issue an FPAA, not just a Substitute for Return.

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