CCA 1125027: Full partner TINs were not required on TEFRA notices

Plain-English summary

Chief Counsel Advice considered whether full taxpayer identification numbers were required on notices of partnership administrative proceedings, final partnership administrative adjustments, and other TEFRA documents. It stated that IRC § 6223(c) and the related regulations required the partner's name and address for purposes of the TEFRA subchapter, but did not require a full TIN except when a partner provided updated information to the IRS. The advice therefore concluded that the IRS could balance privacy and practical necessity when deciding whether to include TINs. Outside the TEFRA examination function, IRC § 6103(e)(10) limited disclosure of one partner's personal identity information to another person.

Ruling snapshot

• Question: Were full partner TINs legally required on NBAPs, FPAAs, and other TEFRA documents?
• Outcome: Advice given.
• Key authorities: IRC §§ 6223(c) and 6103(e)(10).

Full text (IRS public release)

ID: CCA_2011052012193637 Number: 201125027
Release Date: 6/24/2011
Office: ---------
UILC: 6223.02-00

From: --------------------
Sent: Friday, May 20, 2011 12:19:42 PM
To: --------------------
Cc: ------------
Subject: RE: AWR-137 Revised Form 872-P (Rev. 4-2011)

Section 6223(c) and the regulations there under only require, "for purposes of this subchapter", the use
of the name and address of a partner. The partner's TIN is not required except when the partner is
providing updated partner information to the Service. Thus, there is no legal requirement to have the full
TIN of partners on NBAPs and FPAAs or other TEFRA related documents. Thus, the Service is free to
balance privacy and practical necessity in determining whether to include TIN's. Note, however, that,
outside of the TEFRA examination function, section 6103(e)(10) limits disclosure of one partner's
personal identity information to any other person.