Ezel / IRS Rulings / 201030033

CCA 201030033: TEFRA entity closing agreements required specified signatures

Number
201030033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Settlement Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6213, § 6224, § 6225, § 6110
Ruling dated
July 19, 2010
Publicly released
July 30, 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 who must sign a closing agreement involving a TEFRA entity. If the entity is paying and being assessed the tax, a manager authorized under state law must sign for the entity. The advice also states that the entity should waive restrictions on assessment and collection of specified amounts, including restrictions under IRC §§ 6213 and 6225. The Tax Matters Partner should sign when the adjustments flow through to partners under IRC § 6224(c)(1).

Ruling snapshot

  • Question: Who must sign a closing agreement involving a TEFRA entity?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6213, 6224, and 6225

Full text (IRS public release)

ID: CCA_2010071909293137 Number: 201030033
Release Date: 7/30/2010
Office: ----------
UILC: 6224.01-01

From: -------------------
Sent: Monday, July 19, 2010 9:29:34 AM
To: ---------------
Cc: -------------------------------------
Subject: RE: Question about signing a closing agreement involving a TEFRA entity

If the TEFRA entity is the one paying the tax and being assessed, the agreement has to be signed by a manager under state law of the TEFRA entity on behalf of the entity. I agree that the entity should waive all restrictions on assessment and collection of the specified amounts. In addition, any restrictions under section 6213 and 6225 should be waived. The Tax Matters Partner should also sign if the adjustments are flow through adjustments to the partners under the last sentence of section 6224(c)(1).

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