Partner

ID: CCA_2009092114254137 Number: 200945063
Release Date: 11/6/2009
Office: ---
UILC: 6231.02-00
From: ---
Sent: Monday, September 21, 2009 2:25:46 PM
To: ---
Cc: ---
Subject: RE: Partnership item:
If the partnership reported him as a partner, and the partnership return reflects a contribution from him, TEFRA would apply to determine whether or not he is a partner. See Katz v. Commissioner (10th Cir) and Blonien v Commissioner (Tax Court) (if taxpayer is listed as a partner his status must be determined in TEFRA proceeding). Being listed as a partner also makes him a "partner" for TEFRA purposes under the alternative definition of a partner under section 6231(a)(2)(B). See also I.R.C. 6233(b)(whether partnership exists [e.g., between listed partner and other partners] must be determined under TEFRA procedures if a partnership return is filed).