CCA 201515033
Tax Matters Partner May Bind Certain Other Partners
ID:
UILC:
CCA_2015031013474801
6224.01-05
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201515033
Release Date: 4/10/2015
From:
Sent: Tuesday, March 10, 2015 1:47:48 PM
To:
Cc:
Bcc:
Subject: RE: TEFRA Closing Agreement question
The TMP can bind non-notice partners to a settlement under section 6224(c)(3). For this purpose, non-notice partner is defined as a direct partner with less than a one percent interest in a partnership with more than 100 partners. I.R.C. 6231(a)(8); 6223(b) and Treas. Reg. 301.6224(c)-1(a) and (b).
Source: view the official PDF
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