Ezel / IRS Rulings / 1303010
Chief Counsel Advice 1303010 Released January 18, 2013 Advice

Reasonable cause may be considered at the partnership level

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This page covers one taxpayer's ruling from 2013, 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 2013
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 confirmed that the IRS considers a partnership’s reasonable-cause defense to be an issue that may be raised in a partnership-level proceeding. The relevant facts include the state of mind and actions of the managing general partners. The advice also states that the IRS does not follow the Clearmeadow decision.

Ruling snapshot

  • Question: May a partnership’s reasonable-cause defense be raised at the partnership level?
  • Outcome: Advice given.
  • Key authorities: IRC § 6221; Clearmeadow.

Full text (IRS public release)

ID: CCA_2012121908232537 Number: 201303010
Release Date: 1/18/2013
Office: ----------
UILC: 6221.00-00

From: -------------------
Sent: Wednesday, December 19, 2012 8:23:48 AM
To: ---------------------
Cc: -------------------------------------------------
Subject: RE: Confirmation of IRS's position regarding whether reasonable cause can also be considered
in a partnership-level proceeding

You are correct that IRS position is that the partnership's reasonable cause is a defense that may be
raised at the partnership level (based on the state of mind and actions of the managing general
partners). We do not follow Clearmeadow.

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