CCA 201016070: Form 8082 has different functions depending on when it is filed

Plain-English summary

Chief Counsel Advice explains the two functions of Form 8082 in the TEFRA partnership context. When filed with the original partner return, the form serves as a notice of inconsistent treatment under section 6222. When filed after the original return, it serves as a request for an administrative adjustment of that return, but at that point it cannot serve as a notice of inconsistent treatment that defeats the IRS’s ability to assess the inconsistency under section 6222(c). The advice cites the regulation requiring Form 8082 to be filed according to its instructions.

Ruling snapshot

• Question: When does Form 8082 serve as a notice of inconsistent treatment, and when does it request an administrative adjustment?
• Outcome: Advice given
• Key authorities: IRC § 6222; Treas. Reg. § 301.6222(b)-1(a)

Full text (IRS public release)

ID: CCA_2010032311285737 Number: 201016070
Release Date: 4/23/2010
Office: ----------
UILC: 6222.01-00

From: -------------------
Sent: Tuesday, March 23, 2010 11:29:01 AM
To: --------------------
Cc: -------------------------------------------------
Subject: RE: Another TEFRA question

The Form 8082 is a two purpose form. If it is filed with the original partner return, it serves only as a notice of inconsistent treatment under section 6222.

If the Form 8082 is filed after the original partner return was filed, it serves as a request for administrative adjustment of the originally filed return. It cannot serve as a notice of inconsistent treatment at that point with respect to the original return that defeats our ability to assess the inconsistently reported item under section 6222(c).

Treas. Reg. 301.6222(b)-1(a) provides that the Form 8082 must be filed in accordance with its instructions which, in turn, require that the Form, when filed as a notification of inconsistent filing of the original return, must be filed with that return.