Ezel / IRS Rulings / 200933024

CCA 200933024: Member-manager’s tax matters partner designation valid

Number
200933024
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231, § 6110
Ruling dated
March 6, 2009
Publicly released
August 14, 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 whether a tax matters partner designation was valid when the designated person was already a member-manager. The advice concluded that the designation was valid because the person was a general partner, or member-manager, at the time of designation, as required by the regulation. The conclusion applied to the identified tax years in the redacted correspondence.

Ruling snapshot

  • Question: Was the tax matters partner designation valid when the designee was already a member-manager at the time of designation?
  • Outcome: Advice given
  • Key authorities: Treas. Reg. § 301.6231(a)(7)-1(b)

Full text (IRS public release)

ID: CCA-306300-09 Number: 200933024
Release Date: 8/14/2009
Office: --------------
UILC: 6231.07-00

From:-----------
Sent: March 6, 2009 3:00 pm
To: --------------------------
Cc: -----------------------------
Subject:

-----

It appears that the TMP designation was made in -------- which was when ---------------- was already a
member-manager. Treas. Reg. sec. 301.6231(a)(7)-1(b) states that a person may be designated as the
TMP of a partnership for a taxable year if that person is a general partner (member-manager) in the
partnership at the time the designation is made. Therefore, the designation in ------- of ---------------- as
TMP for the --------------- tax years is valid.

Please let me know if you have any questions. Thank you.

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