Ezel / IRS Rulings / 1041036
Chief Counsel Advice 1041036 Released October 15, 2010 Advice

CCA 1041036: A taxpayer must show consistent reporting before an inconsistent return can avoid TEFRA procedures

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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’s advice addresses a partner who reported an item inconsistently with the partnership return. Under section 6222 and Roberts v. Commissioner, the taxpayer must show that the filing was consistent with the partnership return. If the partner’s treatment was inconsistent, the resulting assessment can be made without conducting a TEFRA proceeding. The advice cites section 6222(c)(2) for that consequence.

Ruling snapshot

  • Question: Must a taxpayer prove consistent reporting before an inconsistent partnership item can be assessed without a TEFRA proceeding?
  • Outcome: Advice given
  • Key authorities: IRC § 6222; IRC § 6110(k)(3); Roberts v. Commissioner, 94 T.C. 853, 860 (1990)

Full text (IRS public release)

ID: CCA_2010092013443837 Number: 201041036
Release Date: 10/15/2010
Office: ----------
UILC: 6222.00-00

From: -------------------
Sent: Monday, September 20, 2010 1:44:43 PM
To: ----------------------
Cc: ----------------------------------
Subject: RE: TEFRA question

Under section 6222 and Roberts v.Commissioner, 94 T.C. 853, 860 (1990) the taxpayer would have to
show that he filed consistently with the partnership return. Any inconsistent treatment by the partner can be
assessed without conducting a TEFRA proceeding. I.R.C. 6222(c)(2). ----------------------------------------

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