CCA 201235016
Tax Matters Partner May Bind Certain Other Partners
ID: CCA_2012060711252637 Number: 201235016
Release Date: 8/31/2012
Office: ---
UILC: 6224.01-05
From: ---
Sent: Thursday, June 07, 2012 11:25:38 AM
To: ---
Cc: ---
Subject: RE: non-notice partners
A TMP 870-P only binds partners with less than a one percent interest in a partnership with more than 100 partners and only binds them if language is added to the agreement specifically stating that it binds such partners. If it binds such a partner, it also binds that partner's jointly filing spouse.
Source: view the official PDF
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