26 U.S.C. § 6223

Partners bound by actions of partnership

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(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.

(b) Binding effectA partnership and all partners of such partnership shall be bound—(1) by actions taken under this subchapter by the partnership, and(2) by any final decision in a proceeding brought under this subchapter with respect to the partnership.(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)Editorial NotesPrior 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Prior sections 6223 and 6224 were repealed by Pub.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 SubsidiariesEffective 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.

Notes of Decisions

Cited in 70 cases (5 in the last 5 years), 1960–2025 · leading case: John Bedrosian v. Cir, 940 F.3d 467 (9th Cir. 2019).

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John Bedrosian v. Cir, 940 F.3d 467 (9th Cir. 2019). · cites it 8× “See 26 U.S.C. §§ 6223 (a), (d)(1), 6226(a), (b).”

Prati v. United States, 81 Fed. Cl. 422 (Fed. Cl. 2008). · cites it 4× “8 26 U.S.C. § 6223 . On July 10, 1991, a notice partner 9 for each of the Partnerships filed a petition for readjustment on behalf of each of the Partnerships in the United States Tax Court.”

Goldberg v. United States, 881 F.3d 529 (7th Cir. 2018). “See 26 U.S.C. § 6223 (a). Plaintiffs claim further that they did not discover these alleged violations until 2009, six years after they signed the civil settlement.”

NPR Investments, L.L.C. Ex Rel. Roach v. United States, 740 F.3d 998 (5th Cir. 2014). · cites it 4× “The Taxpayers contend that this FPAA was a second notice, in violation of 26 U.S.C. § 6223 (f), and therefore none of the penalties imposed in that FPAA can be applied.”

Walthall v. United States, 131 F.3d 1289 (9th Cir. 1997). · cites it 11× “” 26 U.S.C. § 6223 (a). In accordance with the Act, the IRS sent notice of the audits of the top-tier partnerships to all partners listed on the partnership returns, including the Club.”

Duffie v. United States, 600 F.3d 362 (5th Cir. 2010). “26 U.S.C. § 6223 ; see also Kaplan v. United States, 133 F.”

Bedrosian v. Comm'r, 358 F. App'x 868 (9th Cir. 2009). · cites it 2× “In the first appeal, the Bedrosians challenge a notice of final partnership administrative adjustment (FPAA) that the IRS mailed on April 8, 2005, pursuant to 26 U.S.C. § 6223 (a)(2). The FPAA asserted adjustments to the 1999 tax return of Stone Canyon Partners, a short-lived…”

Charles D. Beard, Jr. Mary Sue Beard v. United States of Am., John G. Beard Louise H. Beard v. United States, 992 F.2d 1516 (11th Cir. 1993). · cites it 3× “26 U.S.C. § 6223 (a). The partners may contest the adjustment only in a single, unified proceeding; 11 challenges by individual partners in the form of separate refund suits are not allowed.”

Prestop Holdings, LLC v. United States, 96 Fed. Cl. 244 (Fed. Cl. 2010). · cites it 3× “§ 6231 (a)(ll); see also 26 U.S.C. §§ 6223 (b), 6226(b). Of course, since profit interests have a way of changing over time, it is difficult to see how these criteria can be stably applied if the FPAA was viewed as impacting multiple partnership years.”

Bush v. United States, 78 Fed. Cl. 76 (Fed. Cl. 2007). · cites it 2× “See 26 U.S.C. § 6223 (d)(1). Individual partners can opt out of the partnership proceedings by settling with the IRS.”

Rjt Investments X Randall J. Thompson Tax Matters Partner v. Comm'r of Internal Revenue, 491 F.3d 732 (8th Cir. 2007). “26 U.S.C. §§ 6223 (a)(2), (d)(2), 6225(a).”

Russian Recovery Fund Ltd. v. United States, 81 Fed. Cl. 793 (Fed. Cl. 2008). · cites it 2× “4 See 26 U.S.C. §§ 6223 (a), 6223(d)(2), 6231(a)(7).”

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