Ezel / IRS Rulings / 1039031
Chief Counsel Advice 1039031 Released October 1, 2010 Advice

A TEFRA extension form identifies the partners being assessed

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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 Advice explains the taxpayer identified on TEFRA extension forms. The IRS does not assess a flow-through partnership itself in a TEFRA proceeding, but assesses the partners. A Form 872 therefore identifies the partner being assessed. A Form 872-P identifies the partnership, but extends the assessment period for all partners rather than authorizing an assessment against the partnership.

Ruling snapshot

  • Question: Whom does a TEFRA extension form identify when the IRS assesses partners rather than the partnership?
  • Outcome: Advice given
  • Key authorities: IRC § 6229

Full text (IRS public release)

ID: CCA_2010083116025337 Number: 201039031
Release Date: 10/1/2010
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Tuesday, August 31, 2010 4:02:57 PM
To: --------------------
Cc: -----------
Subject: RE: TEFRA Extension - who can sign

We do not assess flow through entities. In a TEFRA proceeding we only assess the partners, not the
partnership. Thus a Form 872 will always reflect the taxpayer (the partner) we are actually assessing.
This is different from a Form 872-P which reflects the partnership name. But even in the case of a Form
872-P we do not assess the partnership - that form extends the period for assessing all partners.

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