Ezel / IRS Rulings / 201114029

IRS explains a limited partner's participation rights

Number
201114029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Participation in Administrative Proceedings; Waivers; Agreements
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6110
Ruling dated
March 2, 2011
Publicly released
April 8, 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 addresses participation in an administrative proceeding involving partnership items and a partnership's withholding tax liability. It states that a limited partner has the right to participate under IRC section 6224(a) and should be notified, even though the limited partner cannot bind the partnership to an agreement concerning that liability. The advice states that only a general partner can bind the partnership entity to such an agreement.

Ruling snapshot

  • Question: What participation and agreement rights does a limited partner have in a partnership proceeding involving withholding tax liability?
  • Outcome: Advice given
  • Key authorities: IRC § 6224(a)

Full text (IRS public release)

ID: CCA_2011030209184537 Number: 201114029
Release Date: 4/8/2011
Office: ----------

UILC: 6224.00-00

From: -------------------
Sent: Wednesday, March 02, 2011 9:18:54 AM
To: ---------------------
Cc: -------------------------------------------------------------------------------------------------------------------------- Subject: RE: withholding tax questions

Under section 6224(a) a limited partner has the right to participate in any administrative proceeding relating to partnership items. So they should be notified and have the right to participate even though they cannot bind the partnership to its withholding tax liability. As mentioned previously, only a general partner can bind the partnership entity to an agreement to its withholding tax liability.

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