Ezel / IRS Rulings / 200948047

CCA 200948047: Forms 872-i are valid for the taxpayers who signed them

Number
200948047
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6229, § 6503, § 6110
Publicly released
November 27, 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 discusses TEFRA proceedings, extensions of the assessment period, and affected items. Counsel states that Forms 872-i are valid for the ultimate taxpayers who signed them. A notice of deficiency for non-TEFRA items does not extend the assessment period for affected items under IRC § 6503(a). Counsel also states that the redacted partnerships are probably subject to TEFRA because they have a flow-through partner, unless they are foreign, and that partnership items cannot be changed without a separate proceeding at the partnership level.

Ruling snapshot

  • Question: What effect do Forms 872-i and a notice of deficiency have on TEFRA assessment periods and affected items?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6231(a)(1), 6503(a), and 6229; GAF v. Commissioner, 114 T.C. 519 (2000); Sente Investment Club v. Commissioner, 95 T.C. 243 (1990)

Full text (IRS public release)

ID: CCA_2009101608351737 Number: 200948047
Release Date: 11/27/2009
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Friday, October 16, 2009 8:35:22 AM
To: -----------------
Cc: -----------
Subject: RE: Tefra & Statute of Limitations issues

The Forms 872-i are valid as to the ultimate taxpayers who signed them.

The notice of deficiency for non-TEFRA items does not extend the statute for assessing affected items.
I.R.C. 6503(a) and GAF v. Commissioner, 114 T.C. 519 (2000).

All ---- partnerships are probably TEFRA (unless they are foreign) since they have a flow through
partner. I.R.C. 6231(a)(1). Thus, you will not be able to change any partnership items originating at that
level absent separate proceeding at the level of these partnerships. Sente Investment Club v.
Commissioner, 95 T.C. 243 (1990).

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