Ezel / IRS Rulings / 1343023
Chief Counsel Advice 1343023 Released October 25, 2013 Advice

Foreign partner may serve as tax matters partner when no eligible domestic partner exists

Apply this to your situation

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 addressed whether a foreign general partner could be designated as the partnership's tax matters partner. The cited regulation generally limits designation of a foreign partner when eligible domestic partners exist, unless the IRS consents. Because there were no eligible domestic partners, the limitation did not apply, and the partnership could designate either of its two foreign partners.

Ruling snapshot

  • Question: May a partnership designate a foreign partner as its tax matters partner when no eligible domestic partner exists?
  • Outcome: Advice given. The IRS concluded that the foreign-partner limitation did not apply on these facts.
  • Key authorities: Treas. Reg. § 301.6231(a)(7)-1(b)(2)

Full text (IRS public release)

ID: CCA_2013090413024801 Third Party Communication: None

UILC: 6231.07-00 Date of Communication: Not Applicable

Number: 201343023
Release Date: 10/25/2013
From:
Sent: Wednesday, September 04, 2013 1:02:49 PM
To:
Cc:
Bcc:
Subject: RE: Foreign GP as TMP

Treas. Reg. 301.6231(a)(7)-1(b)(2) prohibits the designation of a foreign partner as
TMP (unless the IRS consents) if there are any domestic partners eligible. Since there
are no eligible domestic partners, this limitation does not apply and the partnership is
free to designate either of the two foreign partners as TMP.

Get today's answer for your situation

You just read what the IRS ruled for one taxpayer in 2013, 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.