Ezel / IRS Rulings / 1241006
Chief Counsel Advice 1241006 Released October 12, 2012 Advice

IRS advice on when partnership items become nonpartnership items

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This page covers one taxpayer's ruling from 2012, 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 2012
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

The Office of Chief Counsel considered whether claims involving partnership items could be treated as partner-level administrative adjustment requests. The advice says the answer is not clear, but indicates that the claims may be treated that way. It further states that if the claims are petitioned, the partnership items would convert to nonpartnership items under IRC § 6228(b)(2)(A)(ii). The CCA addresses a procedural TEFRA issue and does not grant or deny a taxpayer request.

Ruling snapshot

  • Question: Can claims involving partnership items be treated as partner-level administrative adjustment requests, and what happens if they are petitioned?
  • Outcome: Advice given
  • Key authorities: IRC § 6228(b)(2)(A)(ii)

Full text (IRS public release)

ID: CCA_2012090609011237 Number: 201241006
Release Date: 10/12/2012
Office: ---------
UILC: 6228.05-00

From: --------------------
Sent: Thursday, September 06, 2012 9:01:32 AM
To: ---------------------
Cc: ------------
Subject: RE: TEFRA Question

The answer is not clear, but I think you are probably correct. I am not sure it makes any difference,
however. The ------- claims, to the extent they relate to partnership items, may be deemed partner-level
AAR's. If they petition the ------- claims, the partnership items would convert to nonpartnership items
under section 6228(b)(2)(A)(ii).

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