Ezel / IRS Rulings / 200932052

CCA 200932052: State-law authority controlled who could sign for a partnership

Number
200932052
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Settlement Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6231, § 6110
Ruling dated
July 1, 2009
Publicly released
August 7, 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 advice addressed who could sign for a partnership in a TEFRA matter. The advice states that the key question is whether the person or entity has authority under applicable state law to bind the partnership, typically as a managing general partner. Tax matters partner status exists for TEFRA purposes and does not necessarily determine who may bind the partnership.

Ruling snapshot

  • Question: What determines who may sign for a partnership in a TEFRA matter?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6224 and 6231

Full text (IRS public release)

ID: CCA_2009070114484251 Number: 200932052
Release Date: 8/7/2009
Office: --------------
UILC: 6224.01-01

From: -------------------
Sent: Wednesday, July 01, 2009 2:48:55 PM
To: ------------------------
Cc:
Subject: RE: QUESTION ON PARTNER

When you are talking about someone signing for the partnership itself, you generally are not concerned about an entity's status as TMP. What matters is whether or not the individual or entity has the authority to sign for the partnership under relevant state law, and typically that would be a managing general partner. TMP status is for purposes of the TEFRA provisions, and does not necessarily go to who may or may not bind the partnership. (Typically a TMP is a general partner, but it is the status as general partner which would bind the partnership, if state law agrees, not the status as TMP.)

I hope that answers your question.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace