Information for Secretary's Notices

ID: CCA_2011052012193637 Number: 201125027
Release Date: 6/24/2011
Office: ---
UILC: 6223.02-00
From: ---
Sent: Friday, May 20, 2011 12:19:42 PM
To: ---
Cc: ---
Subject: RE: AWR-137 Revised Form 872-P (Rev. 4-2011)
Section 6223(c) and the regulations there under only require, "for purposes of this subchapter", the use of the name and address of a partner. The partner's TIN is not required except when the partner is providing updated partner information to the Service. Thus, there is no legal requirement to have the full TIN of partners on NBAPs and FPAAs or other TEFRA related documents. Thus, the Service is free to balance privacy and practical necessity in determining whether to include TIN's. Note, however, that, outside of the TEFRA examination function, section 6103(e)(10) limits disclosure of one partner's personal identity information to any other person.