Ezel / IRS Rulings / 1125039
Chief Counsel Advice 1125039 Released June 24, 2011 Advice

CCA 1125039: Indirect partner must document flow-through items for a TEFRA AAR

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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 an indirect partner in a TEFRA partnership is treated as a partner in that partnership for purposes of filing an amended administrative adjustment request on Form 8082. The indirect partner must show how the source partnership’s items flow through the tier pass-through partner and reach the partner’s Form 1040. The advice places the burden on the indirect partner to show entitlement to a refund and states that the claim can be denied if the required information is not provided.

Ruling snapshot

  • Question: What must an indirect partner show when filing an AAR for a TEFRA partnership?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6227, 6230(a)(2)(A), and 6231(a)(6); Form 8082.

Full text (IRS public release)

ID: CCA_2011060909225637 Number: 201125039
Release Date: 6/24/2011
Office: ---------
UILC: 6227.05-00

From: --------------------
Sent: Thursday, June 09, 2011 9:23:07 AM
To: --------------------
Cc: ------------
Subject: RE: Partner AAR for indirect partner

An indirect partner in a TEFRA partnership is a "partner" in that partnership for purposes of filing an AAR
on Form 8082. See I.R.C. 6230(a)(2)(A) and last sentence of I.R.C. 6231(a)(6). The indirect partner must
show how the source partnership items flow through the tier pass-thru partner before getting to his Form
1040 in order for us to process the request - the burden is on him to show how he is entitled to a refund.
The claim can be denied if he does not do so.

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