CCA 201016057
Settlement Agreement
ID: CCA_2010031113083337 Number: 201016057
Release Date: 4/23/2010
Office: ---
UILC: 6224.01-01
From: ---
Sent: Thursday, March 11, 2010 1:08:38 PM
To: ---
Cc: ---
Subject: RE: Agreements
A pass-thru partner can sign an agreement binding the indirect partners. I.R.C. 6224(c)(1)(last sentence). Since your settling partner is a tier, only its general partner/TMP need to sign.
For a source partnership that wants to pay the tax for is partners, the TMP and notice partners should agree since the TMP only has power to bind non-notice partners
Source: view the official PDF
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