Ezel / IRS Rulings / 201014063

CCA 201014063: IRS discusses the small-partnership TEFRA exception

Number
201014063
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
March 8, 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 concludes that the TEFRA partnership procedures apply because the small-partnership exclusion is available only when all partners are individuals or C corporations. Based on the stated facts, an entity holding a partnership interest was neither, so the exclusion did not apply.

Ruling snapshot

  • Question: Did the small-partnership exclusion from TEFRA apply when an entity holding a partnership interest was neither an individual nor a C corporation?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(1)

Full text (IRS public release)

ID: CCA_2010030808552737 Number: 201014063
Release Date: 4/9/2010
Office: ----------
UILC: 6231.01-01

From: -------------------
Sent: Monday, March 08, 2010 8:55:33 AM
To: -------------------------
Cc: -----------
Subject: RE: Foregin Partner

This would be TEFRA since the small partnership exclusion from TEFRA applies only if all partners are
individuals or C corporations. I.R.C. 6231(a)(1). Based on your facts the entity that owns a partnership
interest is neither.

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