Ezel / IRS Rulings / 1025076
Chief Counsel Advice 1025076 Released June 25, 2010 Advice

IRS advised on signing Form 872-P for a corporate tax matters partner

Apply this to your situation

This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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

The IRS advised that only the general partner could serve as the tax matters partner under section 6231(a)(7). It further advised that the corporate general partner should sign Form 872-P through an officer acting on the corporation’s behalf.

Ruling snapshot

  • Question: Who could serve as the tax matters partner, and who should sign Form 872-P?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(7).

Full text (IRS public release)

ID: CCA_2010052709183037 Number: 201025076
Release Date: 6/25/2010
Office: ---------
UILC: 6231.07-00

From: --------------------
Sent: Thursday, May 27, 2010 9:18:31 AM
To: --------------------------
Cc: ------------
Subject: RE: TEFRA statute of limitations issue

You are correct that only the general partner could be the TMP and was in fact the TMP under section
6231(a)(7).

You are correct that the Form 872-P should be signed by the corporate general partner through an officer
acting on its behalf.

--------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2010, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.