Ezel / IRS Rulings / 201116021

CCA 201116021: IRS discussed TEFRA proceedings and interest abatement

Number
201116021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Abatements
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6404
Ruling dated
March 22, 2011
Publicly released
April 22, 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 TEFRA proceeding belongs to the partners or the partnership and whether an examination could support interest abatement. The memorandum stated that a TEFRA proceeding is a proceeding of the partners, that all partners may participate under IRC § 6224, and that the partnership is not a party under Chef's Choice v. Commissioner. It also stated that an examination is not a ministerial act justifying interest abatement. Further questions about managerial acts and IRC § 6404(g) were left to the redacted office with jurisdiction over interest abatement.

Ruling snapshot

  • Question: Does a TEFRA proceeding belong to the partners, and can an examination justify interest abatement?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6224 and 6404(g); Chef's Choice v. Commissioner

Full text (IRS public release)

ID: CCA_2011032214012837 Number: 201116021
Release Date: 4/22/2011
Office: ----------
UILC: 6404.00-00

From: -------------------
Sent: Tuesday, March 22, 2011 2:01:37 PM
To: --------------------
Cc: ---------------------------------------
Subject: RE: TEFRA Revised inquiry

A TEFRA proceeding is a proceeding of the partners, not the partnership. Under section 6224 all partners may participate. Under Chef's Choice v. Commissioner, the partnership is not a party to a TEFRA proceeding. An examination is not an ad ministerial act justifying interest abatement. Interest abatement, however, is under --------- jurisdiction. So they will need to address any further issues arising under section 6404(g) including whether managerial acts can justify abatement.

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