Ezel / IRS Rulings / 1319023
Chief Counsel Advice 1319023 Released May 10, 2013 Advice

A TEFRA partnership cannot sign for another partnership merely through its TMP

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This page covers one taxpayer's ruling from 2013, 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 2013
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 who may sign for a TEFRA partnership when the partner is another TEFRA partnership. The advice states that state law determines who may sign for the partner. The tax matters partner, or TMP, of the partner does not have signing authority merely because the TMP has statutory powers, because those powers do not authorize the TMP to sign for the entity in which the TMP serves.

Ruling snapshot

  • Question: Who may sign for a TEFRA partnership that is itself a partner in another TEFRA partnership?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229; Chief Counsel Notice CC-2009-027.

Full text (IRS public release)

ID: CCA_2013031309180301 Number: 201319023
Release Date: 5/10/2013
UILC: 6229.02-00

From:
Sent: Wednesday, March 13, 2013 9:18:03 AM
To:
Cc:
Bcc:
Subject: RE: TMP

When a partner is another TEFRA partnership, we look to state law as to who can sign for
that partner. See the notice attached at page 10. Its own TMP does not have power to
sign for it since the TMP is a creature of statute and none of its statutory powers give it
authority to sign for the entity in which it is TMP.

Attachment: Chief Counsel Notice CC-2009-027

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