Ezel / IRS Rulings / 201103054

Counsel addresses non-TEFRA deficiency notices for partnership issues

Number
201103054
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Coordination with Deficiency Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6230
Ruling dated
December 16, 2010
Publicly released
January 21, 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 agreed that at-risk and passive-loss issues may be included in a non-TEFRA notice of deficiency when the partnership proceeding was previously closed or the partnership return was accepted as filed. The advice cited Roberts v. Commissioner, 94 T.C. 853 (1990), as confirming that approach.

Ruling snapshot

  • Question: Could at-risk and passive-loss issues be included in a non-TEFRA notice of deficiency after the partnership proceeding was closed or the return was accepted as filed?
  • Outcome: Advice given
  • Key authorities: IRC § 6230; Roberts v. Commissioner, 94 T.C. 853 (1990)

Full text (IRS public release)

ID: CCA_2010121609092037 Number: 201103054
Release Date: 1/21/2011
Office: ----------
UILC: 6230.01-00

From: -------------------
Sent: Thursday, December 16, 2010 9:09:33 AM
To: ---------------------------------------------------------------------
Cc: -----------------------------------------------------------------------------
Subject: RE: TEFRA partnership question - HELP!

I agree that at risk and passive loss issues can be included in a non-TEFRA notice of deficiency if either
the partnership proceeding was previously closed or the partnership return was accepted as filed. The
Tax Court confirmed this approach in Roberts v. Commissioner, 94 T.C. 853,,860 (1990).

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