Ezel / IRS Rulings / 201108035

State-law suspension does not dissolve a tax matters partner

Number
201108035
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
January 28, 2011
Publicly released
February 25, 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 advised that a state-law suspension of a state-law entity for failure to pay state franchise fees does not constitute a dissolution of the tax matters partner under the cited Treasury regulation. The release is a brief internal email and does not describe a broader factual record or decide a taxpayer's liability. Its guidance concerns the treatment of the tax matters partner in partnership proceedings.

Ruling snapshot

  • Question: Does a state-law suspension for unpaid state franchise fees dissolve a tax matters partner?
  • Outcome: Advice given.
  • Key authorities: IRC § 6231; Treas. Reg. § 301.6231(a)(7)-1(l)(1)(iii).

Full text (IRS public release)

ID: CCA_2011012809033237 Number: 201108035
Release Date: 2/25/2011
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Friday, January 28, 2011 9:03:36 AM
To: -------------
Cc: -----------
Subject: RE: TMP Designation

We have successfully litigated that a state law suspension of a state law entity for failure to pay state
franchise fees does not constitute a "dissolution" of the Tax Matter Partner under Treas. Reg.
301.6231(a)(7)-1(l)(1)(iii). ---------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------

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