CCA 201147027
Settlement Agreement
ID: CCA_2011111608261937 Number: 201147027
Release Date: 11/25/2011
Office: ---
UILC: 6224.01-01
From: ---
Sent: Wednesday, November 16, 2011 8:26:31 AM
To: ---
Cc: ---
Subject: RE: TEFRA LLC question
A TMP has no authority as such to bind the entity for which he is the TMP. This is addressed in the notice on frequently asked TEFRA questions. In short, state law dictates who can sign for a state law entity: a general partner, manager or officer. An entity's TMP only has certain powers vis a vis other partners, but no authority as TMP to bind the state law entity in which he is the TMP.
Attachment: Chief Counsel Notice CC- 2009-027
Source: view the official PDF
Nearby sections (25 sections)
- cca-201149030 · Partnership Item
- cca-201149029 · Time for Filing Claim
- cca-201149028 · Unidentified Partner
- cca-201149027 · Correction Not Barred v. Barred at Time of Error
- cca-201149026 · Circumstances of Adjustment
- cca-201149025 · Additional Administration Provisions
- cca-201149024 · Confidentiality and Disclosure of Returns and Return…
- cca-201149023 · Revocation of Election
- cca-201149022 · Procedure for Requests
- cca-201148006 · Affiliated Group v. Not an Affiliated Group
- cca-201147029 · Gross Income v. Not Gross Income
- cca-201147028 · Tax Matters Partner
- cca-201147027 · Settlement Agreement
- cca-201147026 · Confidentiality and Disclosure of Returns and Return…
- cca-201147025 · Classification of Property
- cca-201147024 · Other Terms Relating to Capital Gains and Losses
- cca-201147001 · Student Loans
- cca-201146017 · Use of Summons
- cca-201146016 · Low-Income Housing Credit
- cca-201145023 · Civil Damages for Certain Unauthorized Collection…
- cca-201145022 · Mode or Time of Collection
- cca-201145021 · Authority to Release Levy
- cca-201145020 · Civil Damages for Certain Unauthorized Collection…
- cca-201145019 · Release of Lien or Discharge of Property
- cca-201145018 · Trade or Business (Deductible v. Not Deductible)