Ezel / IRS Rulings / 1026034
Chief Counsel Advice 1026034 Released July 2, 2010 Advice

CCA 1026034: Partnership need not receive an FPAA when it is not a TEFRA party

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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

Chief Counsel advised that a second power of attorney could give the designated person authority to act for the partnership. The advice also stated that the partnership was not a party to the TEFRA proceeding under Chef's Choice v. Commissioner, 95 T.C. 388 (1990), and therefore there was no statutory requirement to send the partnership the FPAA.

Ruling snapshot

  • Question: Could a second power of attorney authorize a person to act for the partnership, and did the partnership need to receive the FPAA?
  • Outcome: advice given
  • Key authorities: IRC § 6223; Chef's Choice v. Commissioner, 95 T.C. 388 (1990)

Full text (IRS public release)

ID: CCA_2010062213031751 Number: 201026034
Release Date: 7/2/2010
Office: -------------- UILC: 6223.00-00, 6223.03-00

From: -------------------
Sent: Tuesday, June 22, 2010 1:03:19 PM
To: ----------------------------
Cc:
Subject: RE: Power of Attorney-TEFRA question

Hello,

The second POA can give the designated person authority to act for the partnership. However, note the
partnership is not a party to the TEFRA proceeding under Chef's Choice v. Commissioner, 95 T.C. 388
(1990). We do not have a statutory requirement to send FPAA's to the partnership since it is not a party to the TEFRA proceeding.

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