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Ezel / IRS Rulings / 201919013
Chief Counsel Advice 201919013 Released May 10, 2019 Advice

Tax matters partner designation applied year by year

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This page covers one taxpayer's ruling from 2019, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2019
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that the person designated as tax matters partner for 2015 should sign the requested extension even though that person was no longer a partner, because TMP status is determined separately for each year. If the TMP was an entity, a person authorized under state law could sign for it. The email also noted that a 2018 partnership would not have a TMP because the TEFRA regime had been replaced by the centralized partnership audit regime for years beginning on or after January 1, 2018.

Ruling snapshot

  • Question: Who should sign for the partnership when the designated 2015 tax matters partner is no longer a partner?
  • Outcome: the 2015 designated TMP should sign; an entity TMP acts through a state-law-authorized signer
  • Key authority: IRC § 6231; year-specific TEFRA tax matters partner rules

Full text (IRS public release)

ID:          CCA_2019041708125643
UILC:        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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