Ezel / IRS Rulings / 200922045

CCA 200922045: Automatically selected tax matters partner could not resign under the regulations

Number
200922045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
April 9, 2009
Publicly released
May 29, 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 responded to a question about conflicting website and training information concerning a tax matters partner. It confirmed that a partner who automatically became the tax matters partner under the largest-profits-interest rule could not resign under the regulations. The visible advice addresses that method of becoming tax matters partner. The remainder of the substantive response was redacted.

Ruling snapshot

  • Question: Could a tax matters partner selected automatically under the largest-profits-interest rule resign?
  • Outcome: Advice given: that automatically selected tax matters partner could not resign under the regulations.
  • Key authorities: Tax matters partner regulations referenced in the email.

Full text (IRS public release)

ID: CCA_2009040910180237 Number: 200922045
Release Date: 5/29/2009
Office: --------------
UILC: 6231.07-00

From: -------------------
Sent: Thursday, April 09, 2009 10:18:04 AM
To: --------------------
Cc: --------------------------------------------------------
Subject: RE: Conflicting information on website and training material

You are correct that a TMP that automatically became the TMP under the largest profits interest rule
cannot resign under the regulations.

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