Ezel / IRS Rulings / 201418050

Direct partner consents extended the TEFRA assessment period

Number
201418050
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Period of Limitations for Making Assessments
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
April 15, 2014
Publicly released
May 2, 2014
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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 the post-2007 Form 872 signed by individual partners satisfied § 6229(b)(3). The IRS did not need a separate consent from the tax matters partner acting as the partners' agent. The partnership itself was not a taxable entity or a party to the TEFRA proceeding, so its own limitations period was irrelevant.

Ruling snapshot

  • Question: Did the IRS need the tax matters partner, rather than the individual partners, to consent to extending the TEFRA assessment period?
  • Outcome: Advice given that direct consents from the partners were sufficient
  • Key authorities: IRC § 6229(b)(3); Form 872; TEFRA partnership procedures

Full text (IRS public release)

ID: CCA_2014041509262101 [Third Party Communication:

UILC: 6229.00-00
Date of Communication: Month DD, YYYY]

Number: 201418050
Release Date: 5/2/2014
From:
Sent: Tuesday, April 15, 2014 9:26:21 AM
To:
Cc:
Bcc:
Subject: RE: TEFRA question

No. The current (post 2007 revision) Form 872 from individuals meets the requirement of section
6229(b)(3). There is no requirement that we get a consent from the agent for the partners, the TMP,
rather than directly from the partners themselves. The partnership itself is not a taxable entity and is
not a party to a TEFRA proceeding so its statute is irrelevant.

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