Ezel / IRS Rulings / 1149022
Chief Counsel Advice 1149022 Released December 9, 2011 Advice

Amended Form 1065 is a nullity when an AAR is required

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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 addressed an amended Form 1065 that sought to change the treatment of partnership items. It stated that the amended return was a nullity and that the partnership would need to file an administrative adjustment request using Form 8082 under section 6227, with no guarantee that the requested change would be granted. The advice also discussed whether a TEFRA proceeding had begun and stated that partnership distributions are partnership items under the cited regulation. The analysis applied only if the partnership was a TEFRA partnership.

Ruling snapshot

  • Question: What procedure applies when a partnership files an amended Form 1065 to change partnership items?
  • Outcome: advice given
  • Key authorities: IRC §§ 6227, 6223, and 6231(a)(1); Treas. Reg. § 301.6231(a)(3)-1(c); Roberts v. Commissioner, 94 T.C. 853, 860.

Full text (IRS public release)

ID: CCA_2011111708322137 Number: 201149022
Release Date: 12/9/2011
Office:
UILC: 6227.01-00

From: -------------------
Sent: Thursday, November 17, 2011 8:32:36 AM
To: --------------------------
Cc: -----------
Subject: RE: Amended 1065

1) The amended Form 1065 is a nullity. The partnership would have to file an AAR using a Form 8082
under section 6227 to change the treatment of partnership items and, even in that case, we don't have to
grant the requested change. So under Roberts v. Commissioner, 94 T.C. 853, 860 the partner is bound
by how the original partnership return reflected the distribution.

2) We don't have to do anything with the purported amended Form 1065. There is no partnership
examination to close based on your facts below. I assume that we have not issued a Notice of Beginning
of Administrative Proceeding (NBAP) under section 6223 to initiate a TEFRA proceeding.

3) Treas. Reg. 301.6231(a)(3)-1(c) makes partnership distributions a partnership item.

4) All the above applies only if the partnership is a TEFRA partnership. It would be if the S corp is a
partner. I.R.C. 6231(a)(1).

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