# 26 U.S.C. § 6223: Partners bound by actions of partnership

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6223>. Cite pinpoints as 26 U.S.C. § 6223(a)(1).

## § 6223(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.

## § 6223(b) Binding effect

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

**§ 6223(b)(1)** by actions taken under this subchapter by the partnership, and

**§ 6223(b)(2)** by any final decision in a proceeding brought under this subchapter with respect to the partnership.

## Regulations

- [Treas. Reg. § 301.6223-1](/26/reg/301.6223-1.md): Partnership representative. (interprets § 6223)
- [Treas. Reg. § 301.6223-2](/26/reg/301.6223-2.md): Binding effect of actions of the partnership and partnership representative. (interprets § 6223)
- [Treas. Reg. § 301.6223(a)-1](/26/reg/301.6223(a)-1.md): Notice sent to tax matters partner. (interprets § 6223(a))
- [Treas. Reg. § 301.6223(a)-2](/26/reg/301.6223(a)-2.md): Withdrawal of notice of the beginning of an administrative proceeding. (interprets § 6223(a))
- [Treas. Reg. § 301.6223(b)-1](/26/reg/301.6223(b)-1.md): Notice group. (interprets § 6223(b))
- [Treas. Reg. § 301.6223(c)-1](/26/reg/301.6223(c)-1.md): Additional information regarding partners furnished to the Internal Revenue Service. (interprets § 6223)
- [Treas. Reg. § 301.6223(e)-1](/26/reg/301.6223(e)-1.md): Effect of Internal Revenue Service's failure to provide notice. (interprets § 6223)
- [Treas. Reg. § 301.6223(e)-2](/26/reg/301.6223(e)-2.md): Elections if Internal Revenue Service fails to provide timely notice. (interprets § 6223)
- [Treas. Reg. § 301.6223(f)-1](/26/reg/301.6223(f)-1.md): Duplicate copy of final partnership administrative adjustment. (interprets § 6223)
- [Treas. Reg. § 301.6223(g)-1](/26/reg/301.6223(g)-1.md): Responsibilities of the tax matters partner. (interprets § 6223)
- [Treas. Reg. § 301.6223(h)-1](/26/reg/301.6223(h)-1.md): Responsibilities of pass-thru partner. (interprets § 6223)

## Forms named in the regulations

- [Form 2848](https://www.irs.gov/pub/irs-pdf/f2848.pdf)

## Final rules

- [87 FR 75473](https://www.federalregister.gov/documents/2022/12/09/2022-26783/treatment-of-special-enforcement-matters) (2022): Treatment of Special Enforcement Matters
- [83 FR 39331](https://www.federalregister.gov/documents/2018/08/09/2018-17002/partnership-representative-under-the-centralized-partnership-audit-regime-and-election-to-apply-the) (2018): Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime
- [66 FR 50541](https://www.federalregister.gov/documents/2001/10/04/01-24517/unified-partnership-audit-procedures) (2001): Unified Partnership Audit Procedures
- [64 FR 3837](https://www.federalregister.gov/documents/1999/01/26/99-885/modifications-and-additions-to-the-unified-partnership-audit-procedures) (1999): Modifications and Additions to the Unified Partnership Audit Procedures

## Leading cases

- [Kaplan v. United States, 133 F.3d 469 (7th Cir. 1998)](https://www.courtlistener.com/opinion/750114/abel-kaplan-and-mary-lou-kaplan-v-united-states/)
- [NPR Investments, L.L.C. v. United States, 740 F.3d 998 (5th Cir. 2014)](https://www.courtlistener.com/opinion/2651096/npr-investments-llc-ex-rel-roach-v-united-states/)
- [Crowell v. Commissioner, 102 T.C. 683 (1994)](https://www.courtlistener.com/opinion/4694934/crowell-v-commissioner/)

## 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.

## Amendments

- 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 627