Extension to Entities Filing Partnership Returns, Etc.

ID: CCA_2010052713425537 Number: 201025064
Release Date: 6/25/2010
Office: ---
UILC: 6233.00-00
From: ---
Sent: Thursday, May 27, 2010 1:42:56 PM
To: ---
Cc: ---
Subject: RE: TEFRA Procedural Issue
If you have an adjustment, you should follow both TEFRA and non-TEFRA procedures. If there is no adjustment, it doesn't matter. Our primary position would be that TEFRA does not apply because a return showing only one partner does not constitute a "partnership return" within the meaning of section 6233.
In other words, the characterization of a return under section 6233 should be governed by its contents, not just its label. For instance, certain tax exempt entities are required to use a partnership return which disavows that they are filing as a partnership. See also Treas. Reg. 1.6031(a)(1)-1(a)(5)(Form 1065 filed for purposes of certain elections is not treated as a partnership return for purposes of section 6233).