Ezel / IRS Rulings / 200914030

CCA 200914030: An LLC manager generally had to sign the entity's Form 872-i

Number
200914030
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
October 23, 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 addressed who should sign Form 872-i for an LLC subject to the TEFRA partnership rules. The form should be signed by a manager of the entity rather than merely by its tax matters partner. A tax matters partner could bind the entity only if that person was also a manager or general partner under state law. Although a state-law partnership's tax matters partner would always be a general partner, an LLC's tax matters partner might not be a manager.

Ruling snapshot

  • Question: Could an LLC's tax matters partner sign Form 872-i on behalf of the entity without also being a state-law manager?
  • Outcome: Advice given: no, the signer needed authority as a manager or general partner under state law.
  • Key authorities: IRC § 6229; Form 872-i.

Full text (IRS public release)

ID: CCA-310138-09 Number: 200914030
Release Date: 4/3/2009
Office: --------------
UILC: 6229.02-00

From: -------------------
Sent: Thu 10/23/2008 9:16 AM
To: -------------------------
Cc: -------------------
Subject: RE: IRC 1441-1446 and TEFRA

--------------------------------------------------------------------------------------------------------------------------------------------
-----------------------------

The Form 872-i should be signed by a manager of the TEFRA entity rather than by the TMP if it is an
LLC. The TMP of a TEFRA entity has no power to bind the entity itself unless he is a manger/general
partner under state law. The TMP of a state law partnership will always be a general partner, but the
TMP of an LLC may not be a manager under state law.

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