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Index  » Subtitle F  » Chapter 63  » Subchapter C  » I.R.C. 6223

I.R.C. 6223
Partners bound by actions of partnership

Current through December 21, 2022 (Pub. L. 117-262)

§ 6222 « Browse » § 6225

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I.R.C. § 6223.  Partners bound by actions of partnership

(a) Designation of partnership representative

Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative.

(b) Binding effect

A partnership and all partners of such partnership shall be bound—

(1) by actions taken under this subchapter by the partnership, and

(2) by any final decision in a proceeding brought under this subchapter with respect to the partnership.

(Added Pub. L. 114–74, title XI, §1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)

Section Information

Editorial Notes

Prior Provisions

Prior sections 6223 and 6224 were repealed by Pub. L. 114–74, title XI, §1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.

Section 6223, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 649, related to notice to partners of proceedings.

Section 6224, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 651; amended Pub. L. 107–147, title IV, §416(d)(1)(A), Mar. 9, 2002, 116 Stat. 55, related to partner participation in administrative proceedings, waiver of partner's rights, and settlement agreements.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as a note under section 6221 of this title.

Regulations for I.R.C. 6223 (Return to Top)

§ 301.6223-1Partnership representative
§ 301.6223-2Binding effect of actions of the partnership and partnership representative
§ 301.6223(a)-1Notice sent to tax matters partner
§ 301.6223(a)-2Withdrawal of notice of the beginning of an administrative proceeding
§ 301.6223(b)-1Notice group
§ 301.6223(c)-1Additional information regarding partners furnished to the Internal Revenue Service
§ 301.6223(e)-1Effect of Internal Revenue Service's failure to provide notice
§ 301.6223(e)-2Elections if Internal Revenue Service fails to provide timely notice
§ 301.6223(f)-1Duplicate copy of final partnership administrative adjustment
§ 301.6223(g)-1Responsibilities of the tax matters partner
§ 301.6223(h)-1Responsibilities of pass-thru partner

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


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