Ezel / IRS Rulings / 1303013
Chief Counsel Advice 1303013 Released January 18, 2013 Advice

Bankruptcy filing date controls conversion of partnership items

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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 advised when partnership items convert in a bankruptcy case. For the year in which the bankruptcy proceeding is filed, conversion occurs on the filing date. For later years, conversion occurs on the date a claim can be filed for those years, usually the due date of the return for the later year.

Ruling snapshot

  • Question: When do partnership items convert for a non-filing partner in bankruptcy?
  • Outcome: Advice given.
  • Key authorities: IRC § 6231; Treas. Reg. § 301.6231(c)-7(a).

Full text (IRS public release)

ID: CCA_2012113010080737 Number: 201303013
Release Date: 1/18/2013
Office: ----------
UILC: 6231.13-00

From: -------------------
Sent: Friday, November 30, 2012 10:08:22 AM
To: --------------------
Cc: -------------------------------
Subject: RE: non-filer partner in bankruptcy

The conversion occurred on the date the bankruptcy proceeding was filed. Subsequent years convert on
the date a claim can be filed for those years - usually the due date of the subsequent year returns. Treas.
Reg. 301.6231(c)-7(a)

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