Ezel / IRS Rulings / 1140024
Chief Counsel Advice 1140024 Released October 7, 2011 Advice

CCA 1140024: Partnership filing penalties are not partnership items

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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 Advice considered whether a penalty for a partnership’s failure to file would be a partnership item under the TEFRA partnership procedures. The advice concludes that the penalty is not an item under IRC § 6231(a)(3) and does not relate to an adjustment to a partnership item under IRC §§ 6221 or 6226(f). Therefore, the penalty would not be determined in a TEFRA partnership proceeding.

Ruling snapshot

  • Question: Is a partnership’s failure-to-file penalty a partnership item determined in a TEFRA partnership proceeding?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6221, 6226(f), and 6231(a)(3).

Full text (IRS public release)

ID: CCA_2011092710373737 Number: 201140024
Release Date: 10/7/2011
Office: ---------
UILC: 6231.03-00

From: --------------------
Sent: Tuesday, September 27, 2011 10:37:50 AM
To: --------------------
Cc: -----------------------------------
Subject: RE: Background Information and Issuance of Penalty Letters F5471

    A failure to file penalty by the partnership would not be a partnership item (defined as an item
    under subtitle A under 6231(a)(3)) and would not "relate to an adjustment to a partnership item"
    under section 6221 or section 6226(f). So it would not be determined in a TEFRA partnership
    proceeding.

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