Ezel / IRS Rulings / 200948051

CCA 200948051: The small-partnership exception may apply to a Form 1120F

Number
200948051
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 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 addresses whether the small-partnership exception in IRC § 6231(a)(1)(B) applies when a Form 1120F is filed. Counsel states that because Form 1120F is styled as a document filed by a corporation, the exception would apply unless the IRS specifically knows that not all owners have limited liability or that the entity elected not to be treated as a C corporation.

Ruling snapshot

  • Question: Does the small-partnership exception apply to an entity filing Form 1120F?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(1)(B); Form 1120F

Full text (IRS public release)

ID: CCA_2009102215000754 Number: 200948051
Release Date: 11/27/2009
Office: --------------
UILC: 6231.01-01

From: --------------------------
Sent: Thursday, October 22, 2009 3:00:07 PM
To: -----------------------------------------
Cc:
Subject: RE: 1120F and TEFRA

As the Form 1120F is styled as a document filed by a corporation, the section 6231(a)(1)(B) small partnership exception would apply unless the Service has specific knowledge that: not all of the owners of the entity filing the Form 1120F have limited liability; or, the entity has elected not to be treated as a C corporation.

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