Ezel / IRS Rulings / 201725028
Chief Counsel Advice 201725028 Released June 23, 2017 Advice

Foreign partner may serve as the tax matters partner in limited circumstances

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This page covers one taxpayer's ruling from 2017, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2017
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 advised that an eligible foreign partner is not categorically barred from serving as a partnership's tax matters partner under the TEFRA rules. If an eligible U.S. partner exists, however, the foreign partner cannot be designated without IRS consent. The restriction therefore depends on the availability of a qualified domestic partner, not foreign status alone.

Ruling snapshot

  • Question: May an eligible foreign partner serve as the partnership's tax matters partner?
  • Outcome: advice given
  • Key authorities: Treas. Reg. § 301.6231(a)(7)-1(b)(2)

Full text (IRS public release)

ID:          CCA_2017060816131043
UILC:        6231.07-00

Number: 201725028
Release Date: 6/23/2017
From:
Sent: Thursday, June 08, 2017 4:13:10 PM
To:
Cc:
Bcc:
Subject: RE: TEFRA/TMP Question


There is no prohibition on a foreign partner being TMP if they are eligible. The only
prohibition is if there is a U.S. partner that is eligible to be TMP. In that case, the foreign
partner cannot be named as TMP without the IRS consent. 301.6231(a)(7)-1(b)(2).

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