Ezel / IRS Rulings / 1241008
Chief Counsel Advice 1241008 Released October 12, 2012 Advice

IRS advises on signing a TEFRA statute extension for an LLC serving as TMP

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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 addressed who should sign a TEFRA statute extension when a limited liability company acts as the tax matters partner for a TEFRA partnership. The advice states that the signature line should be the same as for a tax matters partner that is not a disregarded entity. It cites Revenue Ruling 2004-88 and an IRS notice concerning a person signing for a tax matters partner that is a state-law entity.

Ruling snapshot

  • Question: Who should sign a TEFRA statute extension when an LLC signs as the tax matters partner for a TEFRA partnership?
  • Outcome: Advice given
  • Key authorities: IRC § 6229; Rev. Rul. 2004-88; CC Notice CC-2009-027

Full text (IRS public release)

ID: CCA_2012082208155837 Number: 201241008
Release Date: 10/12/2012
Office: ---------
UILC: 6229.02-00

From: --------------------
Sent: Wednesday, August 22, 2012 8:16:18 AM
To: ------------------
Cc: ------------
Subject: RE: TEFRA Question on TMP signing when TMP is a Pass Through entity

The signature line on a TEFRA statute extension for an LLC signing as TMP for a TEFRA partnership
would be the same as for a TMP that is not a disregarded entity. See Rev. Rul. 2004-88 (disregarded
entity is TMP as a separate entity) and the attached Notice, Page 10 person signing for a TMP that is a
state law entity).

Attachment: CC Notice CC-2009-027
(Aug. 21, 2009)

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