Prior Year TMP That’s No Longer a Partner Should Sign Consent Form

UILC: 6231.07-00
Release Date: 5/10/2019

ID: CCA_2019041708125643

From: * * *
Sent: Wednesday, April 17, 2019 8:12:56 AM
To: * * *
Cc:
Bcc:
Subject: RE: TMP and 872 question

Yes, the 2015 designated TMP should sign. A TMP is a year-by-year determination and the fact they are no longer a partner doesn't matter. For entity TMP's, a person authorized under state law to sign for the entity-TMP signs for the TMP-entity.

FYI, you would not have a TMP for 2018 as TEFRA was repealed and replaced by BBA for years beginning on or after 1/1/2018.