Tax Matters Partner

ID:
UILC:
CCA_2019041708125643
6231.07-00
Number: 201919013
Release Date: 5/10/2019
From:
Sent: Wednesday, April 17, 2019 8:12:56 AM
To:
Cc:
Bcc:
Subject: RE: TMP and 872 question
Yes, the 2015 designated TMP should sign. A TMP is a year-by-year determination and the fact they are no longer a partner doesn’t matter. For entity TMP’s, a person authorized under state law to sign for the entity-TMP signs for the TMP-entity.
FYI, you would not have a TMP for 2018 as TEFRA was repealed and replaced by BBA for years beginning on or after 1/1/2018.
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