Ezel / IRS Rulings / 201014053

CCA 201014053: IRS discusses using an FPAA to determine one partnership item

Number
201014053
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Treatment Determined At Partnership Level
Topics
Procedure, penalties, and administration
Code sections
§ 6221
Ruling dated
March 3, 2010
Publicly released
April 9, 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 questions the need for a substitute for return when the IRS seeks to determine only one partnership item. It states that if a TEFRA partnership exists for the redacted matter, the IRS should issue an FPAA determining the recapture amount and its allocation among the partners.

Ruling snapshot

  • Question: Should the IRS use an FPAA rather than a substitute for return to determine a single partnership item?
  • Outcome: Advice given
  • Key authorities: IRC § 6221

Full text (IRS public release)

ID: CCA_2010030313015437 Number: 201014053
Release Date: 4/9/2010
Office: ----------
UILC: 6221.00-00

From: -------------------
Sent: Wednesday, March 03, 2010 1:01:57 PM
To: --------------------
Cc: ---------------------------------
Subject: RE: Designation of TMP

What would be the point of a SFR if you only want to determine one item? If a TEFRA partnership
actually exists for -------, just issue an FPAA determining the recapture amount and the allocation among
the partners.

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