Ezel / IRS Rulings / 201202024

CCA 201202024: CCA addresses a tax matters partner's authority

Number
201202024
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner
Topics
Procedure, penalties, and administration
Code sections
§ 6231
Ruling dated
December 15, 2011
Publicly released
January 13, 2012
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 2012, 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 2012
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 the authority of a tax matters partner under the TEFRA partnership procedures. The advice states that a tax matters partner generally has no power, solely in that role, to bind the entity in which the partner serves as tax matters partner, although the TEFRA provisions give limited powers related to the other partners. It also states that state law determines who may act for a state-law entity.

Ruling snapshot

  • Question: What authority does a tax matters partner have to bind a state-law entity?
  • Outcome: Advice given
  • Key authorities: IRC § 6231; Chief Counsel Notice 2009-027

Full text (IRS public release)

ID: CCA_2011121511111437 Number: 201202024
Release Date: 1/13/2012
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Thursday, December 15, 2011 11:11:32 AM
To: ----------------------------------------------------------------------------------------------------------
Cc: -----------
Subject: RE: 870-PT Revision

This is addressed in our notice on frequently asked TEFRA questions. See page 10 of the Notice
attached. The TMP, as such, generally has no power to bind the entity in which he is the TMP. The TMP
provisions only give him certain limited powers related to the other partners.

We look to state law to determine who can act for a state law entity.

Attachment: Chief Counsel Notice 2009-027

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