§6223 — Title 26 Internal Revenue Code | U.S. Code

Summary

Every partnership must designate a partnership representative — a partner or other person with a substantial presence in the United States — who has sole authority to act for the partnership in IRS audit proceedings. If no designation is in effect, the IRS can pick anyone to fill the role. The partnership and all of its partners are bound by the representative's actions and by any final decision in those proceedings.

Title 26, §6223

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Prior section 6223 and 6224 were repealed by Pub.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.

§6223 Partners Bound by Actions of Partnership