Ezel / IRS Rulings / 200947048

CCA 200947048: Forms 5471 and 5472 are insufficient for an AAR

Number
200947048
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Administrative Adjustments Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6227, § 6110
Publicly released
November 20, 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 Forms 5471 and 5472 alone satisfy the requirements for an administrative adjustment request. It says they do not include all statements required by Form 8082 or all statements necessary for substantial compliance with that form. The advice cites Samueli and an Internal Revenue Manual provision stating that a partner filing an AAR must complete an amended return and Form 8082, or provide statements containing the same information.

Ruling snapshot

  • Question: Do Forms 5471 and 5472 alone satisfy the statement requirements for an AAR?
  • Outcome: Advice given
  • Key authorities: IRC § 6227; Form 8082

Full text (IRS public release)

ID: CCA_2009100815201654 Number: 200947048
Release Date: 11/20/2009
Office: --------------
UILC: 6227.00-00

From: --------------------------
Sent: Thursday, October 08, 2009 3:20:19 PM
To: -------------------------------------------------------------------------------------------
Cc: ------------
Subject: RE: TEFRA Partnerships and FBAR Filing Requirements

No, because Forms 5471 and 5472, alone, do not include all statements required by Form 8082 or all
statements necessary to substantial compliance with the requirements of Form 8082. See Samueli v.
Comm'r, 132 T.C. No. 16, 2009 WL 1397177, quoting I.R.M 4.31.4.2.3.1(1)("Any partner may file an AAR
on his or her own behalf. In order to file an AAR, a partner must complete an amended return and Form
8082 or statements that provide the same information required by Form 8082.").

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