Ezel / IRS Rulings / 201011016

Filing a section 6228(b) suit converts all partnership items for that year

Number
201011016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Requests
Topics
Procedure, penalties, and administration
Code sections
§ 6228, § 6231
Ruling dated
January 29, 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 interpreted the taxable year covered by the phrase “to which such part of such request relates” in IRC § 6228(b)(2)(A)(ii). It stated that IRC § 6231(b)(1)(B) confirms the relevant scope: when a partner files suit under section 6228(b), the partnership items for that partner and taxable year become nonpartnership items. The advice therefore concluded that all of the partner's items convert for that year.

Ruling snapshot

  • Question: Which items become nonpartnership items when a partner files suit under section 6228(b)?
  • Outcome: advice given
  • Key authorities: IRC §§ 6228(b)(2)(A)(ii) and 6231(b)(1)(B)

Full text (IRS public release)

ID: CCA_2010012910245137 Number: 201011016
Release Date: 3/19/2010
Office: ----------
UILC: 6228.05-00

From: -------------------
Sent: Friday, January 29, 2010 10:24:56 AM
To: ------------------
Cc: ------------------------------------------------------
Subject: RE: IRC § 6228(b)(2)(A)(ii)

The bolded language refers to the taxable year "to which such part of such request relates." This is
confirmed by section 6231(b)(1)(b) which provides that the "the partnership items of a partner for a
taxable year shall become nonpartnership items as of the date . . . the partner files suit under section
6228(b)." So all of his items convert for that year.

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