Ezel / IRS Rulings / 201008040

CCA 201008040: TEFRA proceedings do not bar foreign withholding notices in the stated circumstances

Number
201008040
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Affected Item
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
January 22, 2010
Publicly released
February 26, 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

Chief Counsel advised that, assuming a U.S. corporation and its foreign corporate owner are not partners, a TEFRA proceeding does not affect the IRS’s ability to send statutory notices to the corporations for foreign withholding. The CCA addresses the interaction between the TEFRA proceeding and the IRS’s foreign-withholding notice authority. It states no additional facts or conclusions beyond that assumption and answer.

Ruling snapshot

  • Question: Does a TEFRA proceeding affect the IRS’s ability to send statutory notices for foreign withholding when the corporations are not partners?
  • Outcome: Advice given
  • Key authorities: IRC § 6231

Full text (IRS public release)

ID: CCA_2010012216104737 Number: 201008040
Release Date: 2/26/2010
Office: ----------
UILC: 6231.05-00

From: -------------------
Sent: Friday, January 22, 2010 4:10:53 PM
To: --------------------
Cc: ----------------------------------
Subject: RE: TEFRA Question

Assuming that the U.S. corporation and its foreign corporation owner are not partners, the TEFRA
proceeding has no effect on our ability to send stat notices to the corporations for foreign withholding.

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