Ezel / IRS Rulings / 1025073
Chief Counsel Advice 1025073 Released June 25, 2010 Advice

IRS explained disclosure rules for partnership returns and audits

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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 IRS explained that a partner’s request for a complete return, including all Schedule K-1 forms, for reasons unrelated to tax administration is governed by section 6103(e). It stated that disclosures during audits, appeals consideration, or litigation are instead governed by section 6103(h)(4).

Ruling snapshot

  • Question: Which disclosure provisions apply to requests for partnership returns and to tax-administration proceedings?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6103(e) and 6103(h)(4).

Full text (IRS public release)

ID: CCA_2009020616082635 Number: 201025073
Release Date: 6/25/2010
Office:
UILC: 6103.05-00

From: ------------------
Sent: Friday, February 06, 2009 4:08:28 PM
To: --------------------------------------------------
Cc: -------------------
Subject: RE: New I.R.C. § 6103(e)(10)

The context of the legislation was the concern that for nontax administration reasons, one partner was
requesting the full return, with all K-1s, from the Disclosure Unit. That access is governed by 6103(e).

In the tax administration context, when we are doing audits, or are under appeals consideration, or in
litigation, such disclosures are performed under 6103(h)(4).

Hence, we issued the Notice the way we did.

It has been in practice for a while now and I am unaware of any internal or external stakeholder concerns
being expressed.

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