Ezel / IRS Rulings / 201011029

Generic tax matters partner FPAAs are permissible

Number
201011029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
February 16, 2010
Publicly released
March 19, 2010
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 2010, 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 2010
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 proceeding needed a named tax matters partner. The advice stated that a named tax matters partner was not necessary because the regulations and courts allowed generic tax matters partner FPAAs. It cited Treasury Regulation section 301.6223(a)-1 and Chomp v. Commissioner, 91 T.C. 1069 (1988).

Ruling snapshot

  • Question: Is a named tax matters partner required for a valid generic FPAA?
  • Outcome: advice given
  • Key authorities: Treas. Reg. § 301.6223(a)-1; Chomp v. Commissioner, 91 T.C. 1069 (1988)

Full text (IRS public release)

ID: CCA_2010021609545737 Number: 201011029
Release Date: 3/19/2010
Office: ----------
UILC: 6223.00-00

From: -------------------
Sent: Tuesday, February 16, 2010 9:54:57 AM
To: --------------------------------------------
Cc: ---------------------------------
Subject: RE: Need assistance-statute --------------

We don't need a named TMP. The regulations and the courts both say that generic TMP FPAA's are fine. See Treas. Reg. 301.6223(a)-1 and Chomp v. Commissioner, 91 T.C. 1069 (1988).

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