Treasury Regulations · 26 CFR
§ 301.6223(c)-1. Additional information regarding partners furnished to the Internal Revenue Service.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6223(c)
Cite as 26 CFR § 301.6223(c)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 4, 2001 by T.D. 8965
- Issued under
- 26 U.S.C. § 6223(c)
- Length
- 790 words · about 3 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 9
¶(a) In general. In addition to the names, addresses, and profits interests as shown on the partnership return, the Internal Revenue Service will use additional information as provided in this section for purposes of administering subchapter C of chapter 63 of the Internal Revenue Code.
¶(b) Procedure for furnishing additional information—
¶(1) In general. Any person may furnish additional information at any time by filing a written statement with the Internal Revenue Service. However, the information contained in the statement will be considered for purposes of determining whether a partner is entitled to a notice described in section 6223(a) only if the Internal Revenue Service receives the statement at least 30 days before the date on which the Internal Revenue Service mails the notice to the tax matters partner. Similarly, information contained in the statement generally will not be taken into account for other purposes by the Internal Revenue Service until 30 days after the statement is received.
¶(2) Where statement must be filed. A statement furnished under this section generally must be filed with the service center where the partnership return is filed. However, if the person filing the statement knows that the notice described in section 6223(a)(1) (beginning of an administrative proceeding) has already been mailed to the tax matters partner, the statement should be filed with the Internal Revenue Service office that mailed such notice.
¶(3) Contents of statement. The statement shall—
¶(i) Identify the partnership, each partner for whom information is supplied, and the person supplying the information by name, address, and taxpayer identification number;
¶(ii) Explain that the statement is furnished to correct or supplement earlier information with respect to the partners in the partnership;
¶(iii) Specify the taxable year to which the information relates;
¶(iv) Set out the corrected or additional information; and
¶(v) Be signed by the person supplying the information.
¶(c) No incorporation by reference to previously furnished documents. Incorporation by reference of information contained in another document previously furnished to the Internal Revenue Service will not be given effect for purposes of section 6223(c) or 6229(e). For example, reference to a return filed by a pass-thru partner which contains identifying information with respect to the indirect partners of that pass-thru partner is not sufficient to identify the indirect partners unless a copy of the document referred to is attached to the statement. Furthermore, reference to a prior general notification to the Internal Revenue Service that a partner who would otherwise be the tax matters partner is a debtor in a bankruptcy proceeding or has had a receiver appointed for the partner in a receivership proceeding is not sufficient unless a copy of the notification document referred to is attached to the statement.
¶(d) Information supplied by a person other than the tax matters partner. The Internal Revenue Service may require appropriate verification in the case of information furnished by a person other than the tax matters partner. The 30-day period referred to in paragraph (b)(1) of this section shall not begin until that verification is supplied.
¶(e) Power of attorney—
¶(1) In general. This paragraph (e) applies to powers of attorney with respect to proceedings under subchapter C of chapter 63 of the Internal Revenue Code (chapter 63C) that begin on or after January 2, 2002.
¶(2) Specifically for purposes of subchapter C of chapter 63 of the Internal Revenue Code. A power of attorney specifically for purposes of subchapter C of chapter 63 of the Internal Revenue Code shall be furnished in accordance with paragraph (b)(2) of this section.
¶(3) Existing power of attorney. A power of attorney granted to another person by a partner for other tax purposes shall not be given effect for purposes of subchapter C of chapter 63 unless the partner specifically requests that the power be given such effect in a statement furnished to the Internal Revenue Service in accordance with paragraph (b) of this section.
¶(f) Internal Revenue Service may use other information. In addition to the information on the partnership return and that supplied on statements filed under this section, the Internal Revenue Service may use other information in its possession (for example, a change in address reflected on a partner's return) in administering subchapter C of chapter 63 of the Internal Revenue Code. However, the Internal Revenue Service is not obligated to search its records for information not expressly furnished under this section.
¶(g) Effective date. Except as provided in paragraph (e)(1) of this section, this section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6223(c)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50548, Oct. 4, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 9 other regulations
- § 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- § 301.6223(a)-1 Notice sent to tax matters partner.
- § 301.6223(b)-1 Notice group.
- § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
- § 301.6224(c)-2 Pass-thru partner binds indirect partners.
- § 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
- § 301.6229(e)-1 Information with respect to unidentified partner.
- § 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
- § 301.6231(a)(12)-1 Special rules relating to spouses.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8965 (66 FR 50548)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6223-2 Binding effect of actions of the partnership and partnership representative.
- § 301.6223(a)-1 Notice sent to tax matters partner.
- § 301.6223(a)-2 Withdrawal of notice of the beginning of an administrative proceeding.
- § 301.6223(b)-1 Notice group.
- § 301.6223(c)-1 Additional information regarding partners furnished to the Internal Revenue Service.
- § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
- § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
- § 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
- § 301.6223(g)-1 Responsibilities of the tax matters partner.