Ezel / IRS Rulings / 200947052

CCA 200947052: Parties addressed in a TEFRA proceeding

Number
200947052
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 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 whom agents should treat as the person being addressed in a TEFRA proceeding. It explains that, technically, the partners are the parties to the proceeding, which is analogous to a class action for the partners. It also notes that agents often refer to the partnership as the taxpayer because the partnership return is the focus of the examination and adjustments.

Ruling snapshot

  • Question: Who are the parties to a TEFRA proceeding, and why might agents refer to the partnership as the taxpayer?
  • Outcome: Advice given
  • Key authorities: IRC § 6231

Full text (IRS public release)

ID: CCA_2009101308595637 Number: 200947052
Release Date: 11/20/2009
Office: ----------
UILC: 6231.02-00

From: -------------------
Sent: Tuesday, October 13, 2009 9:00:01 AM
To: -------------------
Cc: -----------
Subject: RE:

Whoever the agents think they are addressing. But technically only the partners are parties to a TEFRA
proceeding which is analogous to a class action proceeding for the partners. But agents frequently refer
to the partnership as the taxpayer since that is the return they are focused on and are adjusting.

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