Ezel / IRS Rulings / 1122021
Chief Counsel Advice 1122021 Released June 3, 2011 Advice

CCA 1122021: Chief Counsel advice identifies the statutory tax matters partner

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This page covers one taxpayer's ruling from 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 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 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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