IRS Releases Memo Concerning Access to Administrative File in TEFRA and BBA Examinations

On April 14, 2021, the IRS released a memorandum clarifying that partners and partnership representatives of TEFRA or BBA partnerships are entitled to request and receive IRS administrative file records containing partnership returns and return information, including any supporting schedules, attachments, or lists which include identifying information of persons other than the requesting party.  This memorandum serves as guidance to taxpayers pending an update to the Internal Revenue Manual.

Internal Revenue Code section 6103(e) details which parties may access returns and return information.  Section 6103(e)(1)(C) provides that any party who was a partner in the tax year covered by a return may request and receive partnership returns and return information for that year. 

Section 6103(e)(10) generally limits this right with respect to a partnership return, and provides that a requesting party is not entitled to request and receive any supporting schedule, attachment, or list which includes identifying information of persons other than the requesting party.  The IRS has determined that the limitation under section 6103(e)(10) does not extend to requests made under section 6103(e), FOIA, and Treasury Regulation section 301.9000 for IRS administrative file records pertaining to a TEFRA or BBA partnership’s return or return information by any partner or partnership representative.

This guidance is effective April 14, 2021, and will be incorporated into appropriate sections of the Internal Revenue Manual by September 30, 2022.

If you have questions concerning this blog post or would like more information, please contact us at

A New Era of Partnership Representation Before the IRS



Jump to Page

We use cookies to make your experience of our website better. By continuing to browse this site you consent to the use of cookies. Please visit our Privacy Policy for more information.