Ezel / IRS Rulings / 1040015
Chief Counsel Advice 1040015 Released October 8, 2010 Advice

CCA 1040015: IRC sections 6103(h) and 6103(e) governed partner disclosures in a non-TEFRA audit

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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 disclosure of partner information during an audit of a non-TEFRA partnership was governed by IRC §§ 6103(h) and 6103(e). It advised that disclosure was permitted if either section allowed it, and explained that section 6103(h) permits disclosures during an audit when the taxpayer is a party to the audit, the disclosure directly relates to resolving an issue, or there is a transactional relationship. The advice concluded that section 6103(e) does not prohibit disclosures permitted under section 6103(h), so disclosures necessary to the audit are allowed.

Ruling snapshot

  • Question: Could partner information be disclosed during an audit of a non-TEFRA partnership?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6103(e) and 6103(h)

Full text (IRS public release)

ID: CCA_2010091414430337 Number: 201040015
Release Date: 10/8/2010
Office: ----------
UILC: 6103.05-03

From: -------------------
Sent: Tuesday, September 14, 2010 2:43:10 PM
To: -----------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------

Subject: RE: NonTEFRA Partnership Disclosure Guidelines. ---------

Disclosures of partner information in a non-TEFRA partnership audit would be governed by section
6103(h) as well as section 6103(e). If disclosure is allowed under either section it may be disclosed.
Section 6103(h) allows disclosures during audit if if the taxpayer is a party to the audit, the disclosure is
directly related to resolution of an issue, or there is a transactional relationship. Section 6103(e) does not
prohibit disclosures under section 6103(h).

In other words, disclosures necessary to the audit are allowed.

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