Ezel / IRS Rulings / 201049036

CCA 201049036: A general partner may sign a partnership power of attorney

Number
201049036
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
November 2, 2010
Publicly released
December 10, 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 states that any general partner may sign a power of attorney for a partnership. For a TEFRA partnership, the same entity would be the tax matters partner because only a general partner may serve as the tax matters partner. If there is one general partner, that partner automatically serves as the tax matters partner under IRC § 6231(a)(7)(B).

Ruling snapshot

  • Question: Who may sign a partnership power of attorney and serve as the tax matters partner?
  • Outcome: advice given
  • Key authorities: IRC § 6231(a)(7)(B).

Full text (IRS public release)

ID: CCA_2010110213465737 Number: 201049036
Release Date: 12/10/2010
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Tuesday, November 02, 2010 1:47:00 PM
To: -------------------
Cc: -----------
Subject: FW: ----- Question

--------------------Any general partner can sign a POA on behalf of the partnership . So the general
partner shown on Schedule B can sign.

If this is a TEFRA partnership, this same entity would be the TMP since only a general partner can serve
as TMP. In the case of a single general partner, it would automatically be the TMP under section
6231(a)(7)(B).

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