Ezel / IRS Rulings / 201101017

CCA 201101017: TEFRA audit may cover Form 8865 information attached to Form 1065

Number
201101017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Treatment Determined At Partnership Level
Topics
Procedure, penalties, and administration
Code sections
§ 6221
Ruling dated
November 1, 2010
Publicly released
January 7, 2011
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2011, 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 2011
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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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 scope of a TEFRA audit involving foreign-source income. It states that the amount and character of foreign-source income would be within the scope of the audit. It further says that everything on Form 8865 attached to Form 1065 should be available for audit.

Ruling snapshot

  • Question: May a TEFRA audit review foreign-source income and information on Form 8865 attached to Form 1065?
  • Outcome: Advice given
  • Key authorities: IRC § 6221; Forms 8865 and 1065

Full text (IRS public release)

ID: CCA_2010110109412537 Number: 201101017
Release Date: 1/7/2011
Office: ----------
UILC: 6221.00-00

From: --------------------
Sent: Monday, November 01, 2010 9:41:28 AM
To: ----------------------------------
Cc: -----------------------------------
Subject: RE: High-profile GHW case

The amount and character of foreign sourced income would be fair game for a TEFRA audit so everything
on a Form 8865 attached to a Form 1065 should be available for audit.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace