26 U.S.C. § 6223
Partners bound by actions of partnership
# (a) Designation of partnership representative
Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative.
# (b) Binding effect
A partnership and all partners of such partnership shall be bound— (1) by actions taken under this subchapter by the partnership, and (2) by any final decision in a proceeding brought under this subchapter with respect to the partnership.
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Cited by 35
- 26 CFR § 1.1502-77 — Agent for the group.
- 26 CFR § 1.1502-77B — Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- 26 CFR § 1.6015-1 — Relief from joint and several liability on a joint return.
- 26 CFR § 1.6015-5 — Time and manner for requesting relief.
- 26 CFR § 1.66-4 — Request for relief from the Federal income tax liability resulting from the operation of community property law.
- 26 CFR § 301.6221(b)-1 — Election out for certain partnerships with 100 or fewer partners.
- 26 CFR § 301.6222-1 — Partner's return must be consistent with partnership return.
- 26 CFR § 301.6223(a)-2 — Withdrawal of notice of the beginning of an administrative proceeding.
- 26 CFR § 301.6223(b)-1 — Notice group.
- 26 CFR § 301.6223(c)-1 — Additional information regarding partners furnished to the Internal Revenue Service.
- 26 CFR § 301.6223(e)-1 — Effect of Internal Revenue Service's failure to provide notice.
- 26 CFR § 301.6223(e)-2 — Elections if Internal Revenue Service fails to provide timely notice.
Show 23 more
- 26 CFR § 301.6223(f)-1 — Duplicate copy of final partnership administrative adjustment.
- 26 CFR § 301.6223(g)-1 — Responsibilities of the tax matters partner.
- 26 CFR § 301.6223-1 — Partnership representative.
- 26 CFR § 301.6223-2 — Binding effect of actions of the partnership and partnership representative.
- 26 CFR § 301.6224(a)-1 — Participation in administrative proceedings.
- 26 CFR § 301.6224(b)-1 — Partner may waive rights.
- 26 CFR § 301.6224(c)-1 — Tax matters partner may bind nonnotice partners.
- 26 CFR § 301.6224(c)-2 — Pass-thru partner binds indirect partners.
- 26 CFR § 301.6225-2 — Modification of imputed underpayment.
- 26 CFR § 301.6226-1 — Election for an alternative to the payment of the imputed underpayment.
- 26 CFR § 301.6227(c)-1 — Administrative adjustment request by the tax matters partner on behalf of the partnership.
- 26 CFR § 301.6227(d)-1 — Administrative adjustment request filed on behalf of a partner.
- 26 CFR § 301.6227-1 — Administrative adjustment request by partnership.
- 26 CFR § 301.6229(b)-1 — Extension by agreement.
- 26 CFR § 301.6231(a)(12)-1 — Special rules relating to spouses.
- 26 CFR § 301.6231(a)(2)-1 — Persons whose tax liability is determined indirectly by partnership items.
- 26 CFR § 301.6231(a)(7)-1 — Designation or selection of tax matters partner.
- 26 CFR § 301.6231(d)-1 — Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
- 26 CFR § 301.6231-1 — Notice of proceedings and adjustments.
- 26 CFR § 301.6404-4 — Suspension of interest and certain penalties when the Internal Revenue Service does not timely contact the taxpayer.
- 26 CFR § 301.6621-3 — Higher interest rate payable on large corporate underpayments.
- 26 CFR § 301.7430-3 — Administrative proceeding and administrative proceeding date.
- 26 CFR § 301.9100-22 — Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
Nearby sections (25 sections)
- 6204 · Supplemental assessments
- 6205 · Special rules applicable to certain employment taxes
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- 6207 · Cross references
- 6211 · Definition of a deficiency
- 6212 · Notice of deficiency
- 6213 · Restrictions applicable to deficiencies; petition to Tax Court
- 6214 · Determinations by Tax Court
- 6215 · Assessment of deficiency found by Tax Court
- 6216 · Cross references
- 6221 · Determination at partnership level
- 6222 · Partner’s return must be consistent with partnership return
- 6223 · Partners bound by actions of partnership
- 6225 · Partnership adjustment by Secretary
- 6226 · Alternative to payment of imputed underpayment by partnership
- 6227 · Administrative adjustment request by partnership
- 6231 · Notice of proceedings and adjustment
- 6232 · Assessment, collection, and payment
- 6233 · Interest and penalties
- 6234 · Judicial review of partnership adjustment
- 6235 · Period of limitations on making adjustments
- 6241 · Definitions and special rules
- 6301 · Collection authority
- 6302 · Mode or time of collection
- 6303 · Notice and demand for tax