Ezel / IRS Rulings / 201005043

CCA 201005043: Subtitle D excise taxes are outside the TEFRA partnership procedures

Number
201005043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partnership Item
Topics
Procedure, penalties, and administration
Code sections
§ 6221-6234
Ruling dated
January 12, 2010
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 subtitle D excise taxes fall within the TEFRA partnership procedures. It agrees that they do not. The advice states that the TEFRA procedures in IRC §§ 6221 through 6234 are limited to subtitle A and affected items.

Ruling snapshot

  • Question: Are subtitle D excise taxes subject to the TEFRA partnership procedures?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6221 through 6234.

Full text (IRS public release)

ID: CCA_2010011208414437 Number: 201005043
Release Date: 2/5/2010
Office: ----------
UILC: 6231.03-00

From: -------------------
Sent: Tuesday, January 12, 2010 8:41:50 AM
To: ---------------
Cc: -----------
Subject: RE: Quick TEFRA question

I agree that excise taxes under subtitle D are not subject to the TEFRA partnership procedures under
section 6221 - 6234. The TEFRA procedures are limited to subtitle A and affected items.

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