Partnertax.ai
Start free trial →

Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6223

Partners bound by actions of partnership

Official textgovinfo.govlast amended

# (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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6204 · Supplemental assessments
  2. 6205 · Special rules applicable to certain employment taxes
  3. 6206 · Special rules applicable to excessive claims under certain…
  4. 6207 · Cross references
  5. 6211 · Definition of a deficiency
  6. 6212 · Notice of deficiency
  7. 6213 · Restrictions applicable to deficiencies; petition to Tax Court
  8. 6214 · Determinations by Tax Court
  9. 6215 · Assessment of deficiency found by Tax Court
  10. 6216 · Cross references
  11. 6221 · Determination at partnership level
  12. 6222 · Partner's return must be consistent with partnership return
  13. 6223 · Partners bound by actions of partnership
  14. 6225 · Partnership adjustment by Secretary
  15. 6226 · Alternative to payment of imputed underpayment by partnership
  16. 6227 · Administrative adjustment request by partnership
  17. 6231 · Notice of proceedings and adjustment
  18. 6232 · Assessment, collection, and payment
  19. 6233 · Interest and penalties
  20. 6234 · Judicial review of partnership adjustment
  21. 6235 · Period of limitations on making adjustments
  22. 6241 · Definitions and special rules
  23. 6301 · Collection authority
  24. 6302 · Mode or time of collection
  25. 6303 · Notice and demand for tax
Full table of contents →