Ezel / IRS Rulings / 200945046

A tax matters partner designation requires United States residency at designation

Number
200945046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
September 4, 2009
Publicly released
November 6, 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

Counsel confirmed the questioner's assumption about a tax matters partner who later became a nonresident alien. Counsel cautioned that the designation was valid only if the person designated was a United States resident when the designation was made. The advice cited Treas. Reg. § 301.6231(a)(7)-1(b)(2).

Ruling snapshot

  • Question: What residency condition applies when a designated tax matters partner later becomes a nonresident alien?
  • Outcome: Advice given
  • Key authorities: IRC § 6231; Treas. Reg. § 301.6231(a)(7)-1(b)(2)

Full text (IRS public release)

ID: CCA_2009090413114754 Number: 200945046
Release Date: 11/6/2009
Office: --------------
UILC: 6231.07-00

From: --------------------------
Sent: Friday, September 04, 2009 1:11:48 PM
To: -------------------
Cc: --------------------
Subject: RE: TMP Becomes a Nonresident Alien

Yes, your assumption is correct. Note, though, that in order for the designation to be valid, A must have
been a United States resident at the time of the designation. Treas. Reg. 301.6231(a)(7)-1(b)(2).

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