Ezel / IRS Rulings / 201411023
Chief Counsel Advice 201411023 Released March 14, 2014 Advice

Consolidated return member may receive the full return for membership years

Apply this to your situation

This page covers one taxpayer's ruling from 2014, 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 2014
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 that a member of a consolidated return group is authorized to receive a copy of the entire consolidated return for each period in which it was a member. The advice relied on information in the IRS Disclosure & Privacy Law Reference Guide and cited Yorkshire v. IRS. If the entity was a group member for the three years in question, it could receive those consolidated returns. If the parent did not file a consolidated return for a recent year, there would be no consolidated return for that year to provide.

Ruling snapshot

  • Question: May an entity that was a member of a consolidated return group receive the entire consolidated return for those membership years?
  • Outcome: Advice given, the member may receive the returns for periods in which it belonged to the group
  • Key authorities: IRC § 6103; Yorkshire v. IRS, 26 F.3d 942, 945-46 (9th Cir. 1994)

Full text (IRS public release)

ID: CCA_2013122015232756
UILC: 6103.00-00

Number: 201411023
Release Date: 3/14/2014
From: ---------------
Sent: Friday, December 20, 2013 3:23:27 PM
To:
Cc:
Bcc:
Subject: RE: Disclosure of Consolidated Return to Member

------------------------------------------------------------… but … I think your question is answered
by the following information found in the Disclosure & Privacy Law Reference Guide:

Any member of a consolidated return group is authorized to receive a

copy of the entire consolidated return for any period in which it was a

member. See Yorkshire v. IRS, 26 F.3d 942, 945-46 (9th Cir. 1994).

So, if the entity was a member of the consolidated return group for the 3 years you mention
below, the entity is entitled to a copy of the consolidated return. (Note that if for the 3 most
recent years, the parent did not file, there wouldn’t be any consolidated return to provide, right?)
If they just want the last three years that the consolidated return was filed, and the entity was a
member for those years, it could get the returns.

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