26 USC § 6223 - Partners bound by actions of partnership

---
identifier: "/us/usc/t26/s6223"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6223 - Partners bound by actions of partnership"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6223"
section_name: "Partners bound by actions of partnership"
chapter_number: 63
chapter_name: "ASSESSMENT"
subchapter_number: "C"
subchapter_name: "Treatment of Partnerships"
part_number: "I"
part_name: "IN GENERAL"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)"
---


# § 6223. Partners bound by actions of partnership

**(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 effect** A 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.

---

**Source Credit**: (Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)

## Editorial Notes

### Prior Provisions

Prior sections 6223 and 6224 were repealed by , (g), , , 638, applicable to returns filed for partnership taxable years beginning after .

Section 6223, added , , , related to notice to partners of proceedings.

Section 6224, added , , ; amended , , , related to partner participation in administrative proceedings, waiver of partner’s rights, and settlement agreements.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as a note under .