Ezel / IRS Rulings / 200945051

TEFRA procedures can apply to a foreign partnership with a disregarded entity partner

Number
200945051
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6233
Ruling dated
September 11, 2009
Publicly released
November 6, 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

Counsel advised that TEFRA partnership audit procedures apply to a foreign partnership when one of its partners is a disregarded entity and the foreign partnership filed a partnership return. The advice cited sections 6231(a)(1) and 6233 in connection with an audit of the partnership or an item reported on Form 8865 attached to Form 1120.

Ruling snapshot

  • Question: Do TEFRA partnership audit procedures apply to the described foreign partnership?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6231(a)(1) and 6233; Forms 8865 and 1120

Full text (IRS public release)

ID: CCA_2009091110430054 Number: 200945051
Release Date: 11/6/2009
Office: --------------
UILC: 6233.00-00

From: --------------------------
Sent: Friday, September 11, 2009 10:43:01 AM
To: -------------------
Cc: ----------------------------------------------------------------
Subject: RE: TEFRA Audit v Audit of item on Form 8865 attached to Form 1120

To the extent that one of the partners is a disregarded entity, and to the extent that the foreign partnership
filed a partnership return, then TEFRA partnership audit procedures are applicable. I.R.C. 6231(a)(1),
6233. -----------------------------------------------------------------------------------------------------------------------------------

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