Ezel / IRS Rulings / 1219017
Chief Counsel Advice 1219017 Released May 11, 2012 Advice

CCA 1219017: IRS advice on identifying and signing for a tax matters partner

Apply this to your situation

This page covers one taxpayer's ruling from 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 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

Chief Counsel Advice addresses how to identify the tax matters partner when neither partner is a manager. The advice says both partners are treated as member-managers under the regulation. If no designation is made, the member-manager with the largest profits interest becomes tax matters partner by operation of law. When the tax matters partner is an entity, its manager under state law signs for it.

Ruling snapshot

  • Question: Who is the tax matters partner when neither partner is a manager, and who signs when that partner is an entity?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(7)(B); Treas. Reg. § 301.6231(a)(7)-2

Full text (IRS public release)

ID: CCA_2012041016102537 Number: 201219017
Release Date: 5/11/2012
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Tuesday, April 10, 2012 4:10:36 PM
To: --------------------
Cc: -----------
Subject: RE: Signature on Extension ----------

If neither partner is a manager, then both would be deemed member-managers under Treas. Reg.
301.6231(a)(7)-2. In the absence of a designation, then the member-manager with the largest profits
interest would be TMP by operation of law under section 6231(a)(7)(B). If the TMP is an entity, its
manager under state law would sign for it.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2012, and it can't be cited as precedent. Ezel checks the current Internal Revenue Code and IRS guidance and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.