Ezel / IRS Rulings / 1024058
Chief Counsel Advice 1024058 Released June 18, 2010 Advice

CCA 1024058: Withholding was treated as a partnership item in an F1042 assessment question

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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

The Office of Chief Counsel advised that the withholding issue described in the memo was a partnership item. It noted that the Tax Court had not yet resolved whether the partnership entity is a partner under IRC § 6231(a)(2). The memo concludes that assessment would be against the Form 1042 at issue.

Ruling snapshot

  • Question: How should the withholding issue be classified, and against what should the assessment be made?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(2); Chief Counsel Notice CC-2009-027, question A4

Full text (IRS public release)

ID: CCA_2010051108564754 Number: 201024058
Release Date: 6/18/2010
Office: -------------
UILC: 6231.03-00

From: --------------------------
Sent: Tuesday, May 11, 2010 8:56:51 AM
To: --------------------
Cc: ----------------------
Subject: RE: 1042

The withholding is a partnership item. See August 21, 2009, Chief Counsel Notice, CC-2009-027,
question A4 at 2-3. The issue of whether the partnership entity is a partner, as defined by section
6231(a)(2), has not yet been resolved by the Tax Court. ----------------------------------------------------------------
------------. Assessment would be against the F1042.

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