CCA 201049036
Tax Matters Partner
ID: CCA_2010110213465737 Number: 201049036
Release Date: 12/10/2010
Office: ---
UILC: 6231.07-00
From: ---
Sent: Tuesday, November 02, 2010 1:47:00 PM
To: ---
Cc: ---
Subject: FW: --- Question
---Any general partner can sign a POA on behalf of the partnership . So the general partner shown on Schedule B can sign.
If this is a TEFRA partnership, this same entity would be the TMP since only a general partner can serve as TMP. In the case of a single general partner, it would automatically be the TMP under section 6231(a)(7)(B).
Source: view the official PDF
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