CCA 201418051
Tax Matters Partner
ID:
UILC:
CCA_2014041608400701
6231.07-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201418051
Release Date: 5/2/2014
From:
Sent: Wednesday, April 16, 2014 8:40:07 AM
To:
Cc:
Bcc:
Subject: RE: Representative for TMP
State law controls who can act for the LLC TMP. That would be current officer/manager under state law. Somebody who used to be an officer/manager, but is not currently a manager, cannot act. An operating agreement or current board minutes should be sufficient to determine who the current officer/manager is.
Source: view the official PDF
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