Ezel / IRS Rulings / 201106014

CCA 201106014: A foreign entity that cannot be a TMP cannot extend the partnership statute

Number
201106014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6231
Ruling dated
January 12, 2011
Publicly released
February 11, 2011
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 2011, 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 2011
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 tax matters partner could sign Form 872-P or authorize an attorney-in-fact to sign it. The advice concluded that a tax matters partner may do so under IRC § 6229(b)(1)(B), but a foreign entity may not qualify as a tax matters partner under the cited regulation. If it cannot qualify, it cannot extend the statute as tax matters partner or authorize another person to do so.

Ruling snapshot

  • Question: May a foreign entity that is not eligible to be a tax matters partner extend the partnership statute or authorize someone else to extend it?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229(b)(1)(B); Treas. Reg. § 301.6231(a)(7)-1(b)(2); Form 872-P.

Full text (IRS public release)

ID: CCA_2011011211084437 Number: 201106014
Release Date: 2/11/2011
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Wednesday, January 12, 2011 11:08:49 AM
To: ---------------------
Cc: ----------------------------------
Subject: RE: 2848 and 872-P

A TMP can sign a Form 872-P under section 6229(b)((1)(B) or authorize his power of attorney to do so.
But a foreign entity may not be eligible to be TMP under Treas. Reg. 301.6231(a)(7)-1(b)(2). If so, it
cannot extend the statute as TMP or authorize anyone else to.

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