Ezel / IRS Rulings / 201101020

CCA 201101020: A partnership-status determination may be a partnership item

Number
201101020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Similar Rules in Certain Cases
Topics
Procedure, penalties, and administration
Code sections
§ 6233
Ruling dated
November 17, 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 whether a determination about partnership status is a partnership item. The advice states that a determination that an entity is not a partnership is a partnership item when the partnership filed Form 1065. It cites IRC § 6233(b) and a recent opinion from the United States Court of Appeals for the District of Columbia Circuit in Petaluma v. Commissioner.

Ruling snapshot

  • Question: Is a determination about whether an entity is a partnership a partnership item when Form 1065 was filed?
  • Outcome: Advice given
  • Key authorities: IRC § 6233(b); Petaluma v. Commissioner

Full text (IRS public release)

ID: CCA_2010111708405637 Number: 201101020
Release Date: 1/7/2011
Office: ----------
UILC: 6233.02-00

From: --------------------
Sent: Wednesday, November 17, 2010 8:41:02 AM
To: -----------------------
Cc: ------------------------------------
Subject: RE: TEFRA question

--------------is now in a different branch. The determination that a partnership is not a partnership is a
partnership item if the partnership filed a Form 1065. See I.R.C. 6233(b) and Petaluma v. Commissioner
(recent D.C. Circuit Opinion)

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