Administrative Adjustments Requests

ID: CCA_2010021212291637 Number: 201012058
Release Date: 3/26/2010
Office: ---
UILC: 6227.00-00
From: ---
Sent: Friday, February 12, 2010 12:29:19 PM
To: ---
Cc: ---
Subject: RE: Questions re: Filing an Amended 1065 for a TEFRA partnership - 1065 MeF e-file Meeting
February 9th in DC.
I agree that a superseding return filed before the original return due date does not require a Form 8082.
On your second question, I agree that adding a form to a previously filed return does not require a Form 8082 unless the Form actually changes or adds partnership items. Adding a form typically would not change the reported items, but might report additional items. In the later case, a Form 8082 would be required.