Ezel / IRS Rulings / 201122021

CCA 201122021: Chief Counsel advice identifies the statutory tax matters partner

Number
201122021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
May 5, 2011
Publicly released
June 3, 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

The Chief Counsel advice addresses who becomes the tax matters partner when an entity has no valid designation. It states that the member-manager with the largest profits interest becomes the tax matters partner by operation of IRC § 6231(a)(7)(B). The advice also states that the IRS would defend a consent executed by that statutory tax matters partner.

Ruling snapshot

  • Question: Who is the tax matters partner when no valid designation exists?
  • Outcome: Advice.
  • Key authorities: IRC § 6231(a)(7)(B).

Full text (IRS public release)

ID: CCA_2011050514001037 Number: 201122021
Release Date: 6/3/2011
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Thursday, May 05, 2011 2:00:16 PM
To: ------------------
Cc: -----------
Subject: RE: Form 872-P Question

If there is no valid designation of a TMP, then the member-manager of with the largest profits interest
becomes TMP by operation of law under section 6231(a)(7)(B). We would defend a consent executed by
such statutory TMP. ----------------------------------------------------------------------------------------------------------------
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