Tax Matters Partner

ID:
UILC:
CCA_2016100612570315
6231.07-00
Number: 201652019
Release Date: 12/23/2016
From:
Sent: Thursday, October 06, 2016 12:57:03 PM
To:
Cc:
Bcc:
Subject: RE TEFRA Statute Extension for Rev. Proc. 92-29 Project Questions
John,
If, in your example, Jane Smith is now the TMP for the earlier tax years, she may sign the Form 921-P for those years. If she is not, then the TMP for the earlier years will need to sign Forms 921-P unless the partnership provides written authorization for Jane Smith to sign a consent for those years. See the instructions on the reverse side of the Form 921-P.
Samuel Berman
Special Counsel
Office of Division Counsel
(Small Business/Self-Employed)
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