Ezel / IRS Rulings / 1040008
Chief Counsel Advice 1040008 Released October 8, 2010 Advice

CCA 1040008: Section 6231(g) could apply TEFRA rules to the covered period

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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 stated that, if only one partnership return was filed and it was facially subject to the TEFRA provisions, IRC § 6231(g) would make the TEFRA partnership provisions apply to the entire covered period. The advice conditioned that conclusion on reasonable reliance on the return at the beginning of the audit to determine that TEFRA applied.

Ruling snapshot

  • Question: Could the TEFRA partnership provisions apply to the entire covered period based on a partnership return filed as subject to TEFRA?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(g)

Full text (IRS public release)

ID: CCA_2010090208431037 Number: 201040008
Release Date: 10/8/2010
Office: ----------
UILC: 6231.01-01

From: -------------------
Sent: Thursday, September 02, 2010 8:43:17 AM
To: -------------
Cc: -----------
Subject: RE: TEFRA Issue

Assuming that only one partnership return was filed that was subject to the TEFRA provisions on its face,
section 6231(g) would make the TEFRA partnership provisions apply to the entire covered period,
assuming that we reasonably relied on the return as of the beginning of the audit to determine that
TEFRA applies.

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