Extension to Entities Filing Partnership Returns, Etc.

ID:
UILC:
CCA_2014092608423801
6233.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201442056
Release Date: 10/17/2014
From:
Sent: Friday, September 26, 2014 8:42:38 AM
To:
Cc:
Bcc:
Subject: RE: Tefra question
Under section 6233 TEFRA applies if a purported partnership return is filed, regardless of whether a valid partnership exists. . I.R.C. 6233(b); Treas. Reg. 301.6233-1(b);
Andantech v. Commissioner, 331 F.3d 972 (D.C. Cir. 2003); Frazell v. Commissioner,
88 T.C. 1405 (1987). See also I.R.C. 6231(g).
State law determines whether a valid state trust exists if the trust instrument is unsigned.
The partnership return would create a minimum period for assessment under section
6229 based on the application of that provision under section 6233. The underlying period for assessing the trust partners or its beneficiaries may be longer if they filed their returns after the purported partnership.
The actual authority of the person signing the return may be moot in light of the above provisions.