Ezel / IRS Rulings / 200948049

CCA 200948049: A partnership power of attorney does not represent the other partner

Number
200948049
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Participation in Administrative Proceedings; Waivers; Agreements
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6110
Publicly released
November 27, 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 representation in a TEFRA partnership matter. Counsel states that a power of attorney represents the person who signed it and possibly the partnership, but does not thereby represent another partner. Each partner may hire a separate representative, and the IRS may communicate with the partners independently. Counsel also states that the partnership itself need not be represented because it is not the taxpayer and cannot bind its partners on tax matters.

Ruling snapshot

  • Question: Does a partnership power of attorney represent a partner who did not sign it?
  • Outcome: Advice given
  • Key authorities: IRC § 6224; TEFRA partnership representation

Full text (IRS public release)

ID: CCA_2009102208505437 Number: 200948049
Release Date: 11/27/2009
Office: ----------
UILC: 6224.00-00

From: -------------------
Sent: Thursday, October 22, 2009 8:51:00 AM
To: --------------------
Cc: ----------------------------------------
Subject: RE: Advisory opinion question

Even if this was TEFRA partnership a POA only represents the person who signed the POA and possibly
the partnership. The POA does not thereby represent the other partner.

Thus, each partner can hire their own representative, and we can talk to each partner independently.

We really don't need anybody to represent the partnership itself since it is not the taxpayer and has no
authority to bind any of its partners as to tax matters.

Call me if you would like to discuss this.

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