Ezel / IRS Rulings / 1147026
Chief Counsel Advice 1147026 Released November 25, 2011 Advice

CCA 1147026: IRS says TEFRA subtrust information may be disclosed in an administrative audit

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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 addresses whether information about subtrusts may be disclosed during a TEFRA administrative audit. It says the subtrusts are indirect partners potentially subject to assessment under the last sentence of IRC § 6231(a)(6), and are partners for the proceeding under § 6231(a)(2). The advice concludes that information relating to the subtrusts may be disclosed as part of the TEFRA administrative audit, relying on Abelein v. United States.

Ruling snapshot

  • Question: May information about subtrusts be disclosed as part of a TEFRA administrative audit?
  • Outcome: Advice given, the information may be disclosed in the stated audit context.
  • Key authorities: IRC §§ 6103, 6231(a)(2), and 6231(a)(6); Abelein v. United States, 323 F.3d 1210 (9th Cir. 2003).

Full text (IRS public release)

ID: CCA_2011110810103237 Number: 201147026
Release Date: 11/25/2011
Office: ----------
UILC: 6103.00-00

From: -------------------
Sent: Tuesday, November 08, 2011 10:10:45 AM
To: ------------------
Cc: -------------------------------
Subject: RE: TEFRA CASE - Counsel Advice - Linkage below Trusts

The subtrusts are indirect partners potentially subject to assessment under the last sentence of section
6231(a)(6) and constitute "partners" for the purposes of this proceeding under section 6231(a)(2). Under
Abelein v. U.S., 323 F.3d 1210 (9th Cir. 2003) the information relating to these subtrusts may be
disclosed as part of the TEFRA administrative audit.

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