Businesses in the United States classified for federal tax
purposes as US partnerships must elect an official
"partnership representative" to serve as a liaison with
the Internal Revenue Service (IRS).
The regulation became effective after 2017 and was intended to
resolve the difficulty the IRS has been experiencing obtaining
answers or resolving problems when the partnership's designated
"tax matters partner" was unreachable.
Who can be a partnership representative?
A partnership representative can either be an individual or a
corporation with a substantial presence in the US and will be named
in the partnership's tax return. If the partnership
representative is an entity, it needs to designate an individual as
the "Authorized Person" who will be the IRS point of
contact. The representative is elected for this position for one
year and remains the IRS contact for that year's tax filing,
regardless of when the IRS examines the return. A
