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26 U.S.C. § 6223

Partners bound by actions of partnership

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6223, Partners bound by actions of partnership, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464087
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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. A partnership and all partners of such partnership shall be bound—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.