CCA 201041036
Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
ID: CCA_2010092013443837 Number: 201041036
Release Date: 10/15/2010
Office: ---
UILC: 6222.00-00
From: ---
Sent: Monday, September 20, 2010 1:44:43 PM
To: ---
Cc: ---
Subject: RE: TEFRA question
Under section 6222 and Roberts v.Commissioner, 94 T.C. 853, 860 (1990) the taxpayer would have to show that he filed consistently with the partnership return. Any inconsistent treatment by the partner can be assessed without conducting a TEFRA proceeding. I.R.C. 6222(c)(2). ---------
Source: view the official PDF
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