47672311_cks_and_traps_to_watch_out_for__TEFRA
[Non-TEFRA] An investor’s case cannot be closed until the examination of the pass-thru entity and any investor items unrelated to the pass-thru entity are complete. If a Statutory Notice of Deficiency is issued, it must include all issues. [TEFRA] 
Issues on a partner return are bifurcated. Items related to the TEFRA partnership are processed independently of items that are not part of the TEFRA proceeding.
Elections & Extensions - Tricks and traps to watch out for
TEFRA