Internal Revenue Code · 26 U.S.C.
§ 6223. Partners bound by actions of partnership
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6223
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 2, 2015 by Pub. L. 114–74
- Length
- 2 subsections · 126 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 23 other regulations
- Regulations
- 11 issued under this section
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.
(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6223
- § 301.6223-1 Partnership representative.
- § 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.
- § 301.6223(h)-1 Responsibilities of pass-thru partner.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 23 regulations not issued under it
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
- § 1.1502-77 Agent for the group.
- § 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- § 1.6015-1 Relief from joint and several liability on a joint return.
- § 1.6015-5 Time and manner for requesting relief.
- § 301.6224(a)-1 Participation in administrative proceedings.
- § 301.6224(b)-1 Partner may waive rights.
- § 301.6224(c)-1 Tax matters partner may bind nonnotice partners.
- § 301.6224(c)-2 Pass-thru partner binds indirect partners.
- § 301.6225-2 Modification of imputed underpayment.
- § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
- § 301.6227(c)-1 Administrative adjustment request by the tax matters partner on behalf of the partnership.
- § 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
- § 301.6229(b)-1 Extension by agreement.
- § 301.6231-1 Notice of proceedings and adjustments.
- § 301.6231(a)(2)-1 Persons whose tax liability is determined indirectly by partnership items.
- § 301.6231(a)(7)-1 Designation or selection of tax matters partner.
- § 301.6231(a)(12)-1 Special rules relating to spouses.
- § 301.6231(d)-1 Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
- § 301.6621-3 Higher interest rate payable on large corporate underpayments.
- § 301.6751(b)-1 Supervisory and higher level official approval for penalties.
- § 301.7430-3 Administrative proceeding and administrative proceeding date.
- § 301.9100-22 Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 114–74
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 63 ASSESSMENT
- Subchapter C Treatment of Partnerships
- Part I IN GENERAL
Nearby sections
- § 6221 Determination at partnership level
- § 6222 Partner’s return must be consistent with partnership return
- § 6223 Partners bound by actions of partnership
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.