CCA 200947049
Signing of Partnership Returns
ID: CCA_2009100611231937 Number: 200947049
Release Date: 11/20/2009
Office: ---
UILC: 6063.00-00
From: ---
Sent: Tuesday, October 06, 2009 11:23:29 AM
To: ---
Cc: ---
Subject: RE: Per our phone call
If the owner of the LLC general partner was also a manager of that LLC, his signature on the Form
1065 may be deemed to have been made in a representative capacity on behalf of the general partner
LLC and thus comply with I.R.C. 6063. See Pleasonton Gravel v. Commissioner, 85 T.C. 839 (1985) and
Three G Trading, T.C. Memo. 1988-131.
Source: view the official PDF
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