Ezel / IRS Rulings / 201515033

Tax matters partner may bind certain small direct partners

Number
201515033
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Tax Matters Partner May Bind Certain Other Partners
Topics
Procedure, penalties, and administration
Code sections
§ 6223, § 6224, § 6231
Ruling dated
March 10, 2015
Publicly released
April 10, 2015
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 2015, 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 2015
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 advised that a tax matters partner may bind non-notice partners to a settlement under former section 6224(c)(3). A non-notice partner for this purpose is a direct partner holding less than a one percent interest in a partnership with more than 100 partners. The advice identifies sections 6223 and 6231 and the section 301.6224(c)-1 regulations as the governing authorities.

Ruling snapshot

  • Question: May a tax matters partner bind non-notice partners to a TEFRA settlement?
  • Outcome: Advice given: yes, under section 6224(c)(3).
  • Key authorities: IRC §§ 6223(b), 6224(c)(3), and 6231(a)(8); Treas. Reg. § 301.6224(c)-1.

Full text (IRS public release)

ID: CCA_2015031013474801 [Third Party Communication:

UILC: 6224.01-05
Date of Communication: Month DD, YYYY]

Number: 201515033
Release Date: 4/10/2015
From:
Sent: Tuesday, March 10, 2015 1:47:48 PM
To:
Cc:
Bcc:
Subject: RE: TEFRA Closing Agreement question

The TMP can bind non-notice partners to a settlement under section 6224(c)(3). For this purpose, non-notice partner is defined as a direct partner with less than a one percent interest in a partnership with more than 100 partners. I.R.C. 6231(a)(8); 6223(b) and Treas. Reg. 301.6224(c)-1(a) and (b).

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace