Ezel / IRS Rulings / 1042028
Chief Counsel Advice 1042028 Released October 22, 2010 Advice

CCA 1042028: TMP must sign Form 9248 to extend enforcement rights for refunds

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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 addressed the extension of a TEFRA partnership's refund-related periods. It stated that the tax matters partner, or TMP, would need to execute Form 9248 to extend the TMP's right to enforce issuance of refunds. Extending the IRC § 6229 period would also extend the period for the IRS to issue refunds voluntarily under IRC § 6230(d)(1). The TMP would not, however, have a right to enforce issuance after the two-year period under IRC § 6228(a)(2) expired.

Ruling snapshot

  • Question: What must the TMP do to extend the right to enforce issuance of TEFRA refunds?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6228(a)(2), 6229, and 6230(d)(1); Form 9248

Full text (IRS public release)

ID: CCA_2010082311311937 Number: 201042028
Release Date: 10/22/2010
Office: ----------
UILC: 6227.02-00

From: -------------------
Sent: Monday, August 23, 2010 11:31:21 AM
To: --------------------
Cc: ----------------------------------------
Subject: RE: AAR Reallocation extended 6229, need to extend 6228

The TMP would need to execute the Form 9248 in order to extend his right to enforce the issuance of
refunds. The extension of the section 6229 period would extend the period under section 6230(d)(1) for
us to voluntarily issue such refunds, but the TMP would have no right to enforce the issuance after the
two year period under section 6228(a)(2) expires. -------------------------------------------------------------------------

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