[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6223(a)-1]

[Page 166]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6223(a)-1  Notice sent to tax matters partner.

    (a) In general. For purposes of subchapter C of chapter 63 of the 
Internal Revenue Code, a notice is treated as mailed to the tax matters 
partner on the earlier of--
    (1) The date on which the notice is mailed to ``THE TAX MATTERS 
PARTNER'' at the address of the partnership (as provided on the 
partnership return, except as updated under Sec. 301.6223(c)-1); or
    (2) The date on which the notice is mailed to the person who is the 
tax matters partner at the address of that person (as provided on the 
partner's return, except as updated under Sec. 301.6223(c)-1) or the 
partnership. See Sec. 301.6223(c)-1 for rules relating to the 
information used by the Internal Revenue Service in providing notices, 
etc.
    (b) Example. The provisions of this section may be illustrated by 
the following example:

    Example. Partnership P designates B as its tax matters partner in 
accordance with Sec. 301.6231(a)(7)-1(b). On December 1 a notice of the 
beginning of an administrative proceeding is mailed to ``THE TAX MATTERS 
PARTNER'' at the address of P. On January 10, a copy of the notice is 
mailed to B at B's address. December 1 is treated as the date that the 
notice was mailed to the tax matters partner.

    (c) Effective date. This section is applicable to partnership 
taxable years beginning on or after October 4, 2001. For years beginning 
prior to October 4, 2001, see Sec. 301.6223(a)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50547, Oct. 4, 2001]