Ezel / IRS Rulings / 200914029

CCA 200914029: Separate partner consents made the partnership consent's validity irrelevant

Number
200914029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
September 25, 2008
Publicly released
April 3, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel considered the effect of obtaining Forms 872-i from both partners when the validity of a Form 872-P was in question. The tax matters partner was the agent for the two partners and could ordinarily sign for them. The partners instead could sign their own Forms 872-i. If consents from both partners had been obtained that way, the validity of the Form 872-P no longer mattered.

Ruling snapshot

  • Question: Did the validity of Form 872-P matter after both partners signed their own Forms 872-i?
  • Outcome: Advice given: no, the partners could consent for themselves instead of relying on their agent's signature.
  • Key authorities: IRC § 6229; Forms 872-P and 872-i.

Full text (IRS public release)

ID: CCA-310141-09 Number: 200914029
Release Date: 4/3/2009
Office: --------------
UILC: 6229.02-00

From: -------------------
Sent: Thu 9/25/2008 4:13 PM
To: ---------------------
Cc:
Subject: RE: Form 1065 with all Frgn Ptrs.

But if you have 872-i's from both partners, the validity of the 872-P is moot. The TMP is the agent for the
two partners. But instead of their agent signing, the two partners can sign for themselves using Forms
872-i.

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