Examination of Books and Witnesses

ID: CCA_2010022309313437 Number: 201012047
Release Date: 3/26/2010
Office: ---
UILC: 7602.00-00
From: ---
Sent: Tuesday, February 23, 2010 9:31:37 AM
To: ---
Cc: ---
Subject: RE: TEFRA Question
Under Treas. Reg. 301.6231(a)(3)-1(b) it looks like all the facts subject to summons are partnership items and, thus, a summons for those facts is appropriate in this TEFRA proceeding. The parties to the TEFRA proceeding and any later affected item proceeding are the same in any event so that a summons with respect to affected items would be appropriate under the Powell factors. See also Abilene v. U.S. (9th Cir)(party information may be disclosed in a TEFRA audit even if it may not constitute a partnership item).