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IRS Explains ‘Designated Individual’ Requirements Under Centralized Partnership Audit Regime

MAY 3, 2021

ECC 202137011

DATED MAY 3, 2021
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-35955
  • Tax Analysts Electronic Citation
    2021 TNTF 180-29
Citations: ECC 202137011

UILC: 6223B.00-00
Release Date: 9/17/2021

ID: CCA_2021050308435743

From: * * *
Sent: Monday, May 3, 2021 8:43:57 AM
To: * * *
Cc: * * *
Bcc: * * *
Subject: RE: 872-M question

Not a problem at all. The designated individual (DI) does not need to have any relationship to the partnership representative (PR) whatsoever. We do not need to look to see whether the DI has state law authority to bind the PR. If the partnership designates an entity-PR, the partnership must also name a DI who will have the sole authority to act for the entity-PR under 301.6223-1.

Please let me know if you have any questions.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2021-35955
  • Tax Analysts Electronic Citation
    2021 TNTF 180-29
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