Ezel / IRS Rulings / 201018010

CCA 201018010: Chief Counsel addressed a small partnership's TEFRA status

Number
201018010
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Exception for Small Partnerships
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6110
Ruling dated
April 13, 2010
Publicly released
May 7, 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 addressed whether TEFRA applied to a small partnership. The advice stated that TEFRA did not apply because the partnership had made no election under IRC § 6231(a)(1), as stated on its return. It also explained that both TEFRA and non-TEFRA partnerships commonly identify tax matters partners, so that fact did not overcome the return's explicit statement.

Ruling snapshot

  • Question: Does TEFRA apply when a small partnership made no election under IRC § 6231(a)(1)?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(1).

Full text (IRS public release)

ID: CCA_2010041310400037 Number: 201018010
Release Date: 5/7/2010
Office: ----------
UILC: 6231.01-01

From: -------------------
Sent: Tuesday, April 13, 2010 10:40:02 AM
To: ----------------
Cc: -----------
Subject: RE: TEFRA question

TEFRA does not apply to the small partnership because they made no election under section 6231(a)(1) and so stated on the return.

Both TEFRA and non-TEFRA partnerships commonly have tax matters partners that are reflected on the partnership return (even though this is only necessary for TEFRA partnerships). So the fact that a TMP was identified does not rebut the explicit statement that no TEFRA election was filed.

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