Ezel / IRS Rulings / 200948057

CCA 200948057: TEFRA procedures do not apply when no partnership exists

Number
200948057
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6233, § 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 TEFRA partnership procedures apply when no partnership return is filed and no partnership exists. Counsel states that IRC § 6233 applies only if a partnership return is filed. If there is no partnership, the IRS would instead issue a notice of deficiency to the taxpayer with the appropriate adjustment and would not create a substitute return for a nonexistent entity.

Ruling snapshot

  • Question: Do the TEFRA procedures apply when no partnership return is filed and no partnership exists?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6229 and 6233

Full text (IRS public release)

ID: CCA-868430-08 Number: 200948057
Release Date: 11/27/2009
Office:
UILC: 6229.00-00

From: -------------------
Sent: Wednesday, August 06, 2008 8:43 AM
To: ------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
-------------------------
Subject: RE: Quick TEFRA question

Section 6233 only applies if a partnership return is filed. If no partnership return is filed, and there is no partnership, then the TEFRA procedures do not apply. We would just issue a notice of deficiency to the taxpayer containing whatever adjustment we determine appropriate. We would not create a substitute for return for a non-existent entity.

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