Ezel / IRS Rulings / 200947050

CCA 200947050: Power of attorney for a tax matters partner

Number
200947050
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6224, § 6110
Publicly released
November 20, 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

This Chief Counsel advice addresses the authority of a power of attorney appointed by a tax matters partner. It states that the power of attorney represents only the tax matters partner and perhaps the partnership, not the other partners. The other partners therefore have no standing to object to the power of attorney acting for the tax matters partner, but they may participate on their own and hire their own power of attorney to participate in the proceeding.

Ruling snapshot

  • Question: Whom does a power of attorney appointed by a tax matters partner represent in a partnership proceeding?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6223 and 6224(b)

Full text (IRS public release)

ID: CCA_2009100710053037 Number: 200947050
Release Date: 11/20/2009
Office: ----------
UILC: 6223.00-00

From: -------------------
Sent: Wednesday, October 07, 2009 10:05:31 AM
To: -------------------
Cc: -----------
Subject: RE: questions: Circular 230 & "conflict of interest" issue

A POA authorized by the TMP represents only the TMP and perhaps the partnership. The POA
appointed by the TMP does not represent the other partners. So the other partners have no standing to
object to the POA acting for the TMP. They are neverthess free to participate on their own (see I.R.C.
6224(b)) and hire their own POA to participate in the proceeding.

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