Ezel / IRS Rulings / 201004033

Jointly liable spouse may agree to close a deceased partner's case

Number
201004033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
December 29, 2009
Publicly released
January 29, 2010
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 2010, 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 2010
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 closing a partnership case after a partner's death. It states that when the partner's husband filed a joint return and is jointly and severally liable, the IRS needs an agreement from the husband rather than the deceased wife to close the case if no partners remain against whom to collect.

Ruling snapshot

  • Question: Whose agreement is needed to close a partnership case when a partner has died and the spouse filed a joint return?
  • Outcome: Advice given.
  • Key authorities: IRC § 6231.

Full text (IRS public release)

ID: CCA_2009122909520137 Number: 201004033
Release Date: 1/29/2010
Office: ----------
UILC: 6231.02-00

From: -------------------
Sent: Tuesday, December 29, 2009 9:52:01 AM
To: ---------------------
Cc: -----------
Subject: RE: Deceased partner

If the husband filed a joint return making him jointly and severally liable, we only need an agreement from
him rather than his deceased wife to close the case since there would be no partners left to collect
against.

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