Ezel / IRS Rulings / 1251014
Chief Counsel Advice 1251014 Released December 21, 2012 Advice

CCA 1251014: CCA addresses who is automatically the tax matters partner

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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 addressed who becomes a partnership's tax matters partner when no valid designation has been made. The advice states that the general partner becomes the tax matters partner automatically under IRC section 6231(a)(7)(B) when that partner has the largest profits interest. Because the partnership in question had only one general partner, that partner was the tax matters partner. The advice also cites the related Treasury regulation.

Ruling snapshot

  • Question: Who is the tax matters partner when no valid designation has been made?
  • Outcome: Advice given
  • Key authorities: IRC § 6231(a)(7)(B); Treas. Reg. § 301.6231(a)(7)-1(m)

Full text (IRS public release)

ID: CCA_2012100415222137 Number: 201251014
Release Date: 12/21/2012
Office: ----------
UILC: 6231.07-00

From: -------------------
Sent: Thursday, October 04, 2012 3:23:09 PM
To: --------------------
Cc: ----------------------------------
Subject: RE: TMP Issue

The general partner is automatically TMP by operation of law under section 6231(a)(7)(B) rather than
through a designation by us or the partnership. In the absence of a valid designation there is no
designation. If no designation has been made, then the general partner with the largest profits interest
automatically becomes TMP under the "largest profits interest" provision of section 6231(a)(7)(B) and
Treas. Reg. 301.6231(a)(7)-1(m). Since the partnership has only one general partner, it is the TMP.

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