Ezel / IRS Rulings / 201005032

CCA 201005032: Signed partner agreements can eliminate the need for a TEFRA audit

Number
201005032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Items Cease to Be Partnership Items in Certain Cases
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
December 30, 2009
Publicly released
February 5, 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 internal IRS Chief Counsel advice addresses whether a TEFRA audit is needed for the 2008 partnership year. It says that if signed agreements are obtained from all partners, the Service does not need to open a TEFRA audit because the partnership items would in any event convert out of the TEFRA procedures under IRC § 6231(b)(1)(C).

Ruling snapshot

  • Question: Is a TEFRA audit needed when all partners sign agreements for the year?
  • Outcome: Advice given.
  • Key authorities: IRC § 6231(b)(1)(C).

Full text (IRS public release)

ID: CCA_2009123011080137 Number: 201005032
Release Date: 2/5/2010
Office: ----------
UILC: 6231.13-00

From: -------------------
Sent: Wednesday, December 30, 2009 11:08:03 AM
To: -----------------------
Cc: -----------
Subject: RE: TEFRA Question

If you get signed agreements from all of the partners for 2008, you don't need to open a TEFRA audit for
2008 since they would converted out of the TEFRA procedures in any event under section 6231(b)(1)(C).

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