Ezel / IRS Rulings / 201011033

Tax matters partner's power of attorney does not represent other partners

Number
201011033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
September 24, 2009
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 the power of attorney for a tax matters partner also represented the tax matters partner's other partners. The advice stated that the power of attorney represented the tax matters partner, and possibly the partnership as an entity, but not the other partners. Other partners would need to expressly engage the attorney to establish that representation.

Ruling snapshot

  • Question: Does the tax matters partner's power of attorney represent the other partners?
  • Outcome: advice given
  • Key authorities: IRC § 6223; Circular 230; Virginia Historic, LLC v. Commissioner

Full text (IRS public release)

ID: CCA-924134-09 Number: 201011033
Release Date: 3/19/2010
Office: ----------
UILC: 6223.05-00

From: -------------------
Sent: Thu 9/24/2009 1:48 PM
To: -----------------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------
Subject: RE: TEFRA and Circular 230

The POA of the TMP represents the TMP (and possibly the partnership as an entity). Not the other partners. At least that is the position we are currently taking in pending litigation. The Tax Court should be issuing an opinion soon on the issue that may clarify the law in Virginia Historic, LLC v. Commissioner. So the TMP can only sign for himself, but that is probably all that is necessary. The attorney does not represent the other partners unless they expressly engage him as their attorney.

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