Ezel / IRS Rulings / 1319029
Chief Counsel Advice 1319029 Released May 10, 2013 Advice

A TEFRA proceeding may affect partners with open individual statutes

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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 Advice addresses a TEFRA partnership proceeding where some partners' individual statutes of limitations remain open. The advice states that the IRS can conduct a TEFRA proceeding affecting only those partners, even if the partnership-level statute is not being tracked in the expected way. It also states that partners can extend their own statutes with regular Forms 872, without a TMP consent extending the statute for them.

Ruling snapshot

  • Question: Can the IRS open a TEFRA proceeding that affects only partners with open individual statutes?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 6229 and 6501; Form 872.

Full text (IRS public release)

ID: CCA_2013041914532301 Number: 201319029
Release Date: 5/10/2013
UILC: 6229.02-00

From:
Sent: Friday, April 19, 2013 2:53:23 PM
To:
Cc:
Bcc:
Subject: RE: TEFRA partnership

If any partner's section 6501 statute is open, we can conduct a TEFRA proceeding that
will only affect those partners. I am not an expert in the computer codes you use to track
the statutes. But I understand that the alpha code may mean that the statute is not being
tracked at the partnership level, i.e., no TMP consent was executed. But partners can
extend the statute for themselves with a regular Form 872, we don't need the TMP to
extend the statute for them. So we can open a TEFRA proceeding that will affect these
partners that have their own Forms 872.

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