Ezel / IRS Rulings / 201011013

Underlying factual and legal determinations can be partnership items

Number
201011013
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Partnership Item
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
January 28, 2010
Publicly released
March 19, 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 Advice answered a TEFRA question about whether an item could qualify as a partnership item. It stated that the item qualifies as long as it meets the definition in Treas. Reg. § 301.6231(a)(3)-1. The advice emphasized subsection (b), which treats all underlying factual and legal determinations as partnership items.

Ruling snapshot

  • Question: When does an item qualify as a partnership item under the TEFRA rules?
  • Outcome: advice given
  • Key authorities: IRC § 6231; Treas. Reg. § 301.6231(a)(3)-1(b)

Full text (IRS public release)

ID: CCA_2010012810402837 Number: 201011013
Release Date: 3/19/2010
Office: ----------
UILC: 6231.03-00

From: -------------------
Sent: Thursday, January 28, 2010 10:40:33 AM
To: ----------------------
Cc: -----------
Subject: RE: Tefra question

Yes. As long as they meet the definition of a partnership item under Treas. Reg. 301.6231(a)(3)-1. See,
especially, subsection 1(b) (all underlying factual and legal determinations are partnership items).

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