Ezel / IRS Rulings / 201005047

CCA 201005047: TEFRA procedures support choosing one position and assessing accordingly

Number
201005047
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
Topics
Procedure, penalties, and administration
Code sections
§ 6222
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 responds to another question about TEFRA partnership procedures. The writer agrees with the position under discussion but says it may not be necessary to take inconsistent protective positions because the TEFRA procedures guarantee consistency. The advice is to pick a position and assess accordingly. The source does not provide further facts about the underlying positions.

Ruling snapshot

  • Question: Are inconsistent protective positions necessary when TEFRA procedures guarantee consistency?
  • Outcome: Advice given.
  • Key authorities: IRC § 6222 and the TEFRA procedures.

Full text (IRS public release)

ID: CCA_2010011214091537 Number: 201005047
Release Date: 2/5/2010
Office: ----------
UILC: 6222.00-00

From: -------------------
Sent: Tuesday, January 12, 2010 2:09:16 PM
To: --------------------
Cc: ----------------------------------
Subject: RE: Another TEFRA question

I agree but I am not sure that you need to take inconsistent protective positions since the TEFRA
procedures guarantee consistency. So pick a position and assess accordingly.

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