Ezel / IRS Rulings / 201503015

Use partnership name from audited year's return on consent

Number
201503015
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
October 7, 2014
Publicly released
January 16, 2015
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 2015, 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 2015
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 a TEFRA proceeding operates for the partners, not the partnership, for the year of the partnership return. The partnership name shown on that return and the related agreement is therefore the relevant name for the consent. A later partnership name change should not be substituted on the consent for the audited year.

Ruling snapshot

  • Question: Which partnership name should appear on the consent when the partnership later changed its name?
  • Outcome: Advice given to use the name shown on the return and agreement for the audited year
  • Key authorities: IRC § 6229; TEFRA partnership procedures

Full text (IRS public release)

ID: CCA-10072014-14 [Third Party Communication:

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

Number: 201503015
Release Date: 1/16/2015
From: ------------------------------------------------------------------------------ Sent: Tuesday, October 07, 2014 1:29 PM To: -------------------------------------------------------------------------- Cc: Bcc: --------------------------------------------------------------------------------------------------------------------------
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Subject: Name on 872P

Correct. A TEFRA action is a class action for the partners (not the partnership) for the year of the partnership return. Thus, only the partnership name reflected on the ------- return and agreement are relevant.

Its later name change is totally irrelevant for purposes of the ------- audit and should not be substituted on the consent for the ------- year.

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