---
kind: "section"
citation: "26 U.S.C. § 6223"
title: "26"
title_heading: "Internal Revenue Code"
number: "6223"
heading: "Partners bound by actions of partnership"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6223"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 63 — Assessment"
  - "Subchapter C — Treatment of Partnerships"
  - "Part I — In General"
---

# §6223. Partners bound by actions of partnership

- (a) **Designation of partnership representative—** Each [partnership](/usc/26/7701.md?p=a-2) shall designate (in the manner prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B)) a [partner](/usc/26/7701.md?p=a-2) (or other [person](/usc/26/7701.md?p=a-1)) with a substantial presence in the [United States](/usc/26/7701.md?p=a-9) as the [partnership](/usc/26/7701.md?p=a-2) representative who shall have the sole authority to act on behalf of the [partnership](/usc/26/7701.md?p=a-2) under this subchapter. In any case in which such a designation is not in effect, the [Secretary](/usc/26/7701.md?p=a-11-B) may select any [person](/usc/26/7701.md?p=a-1) as the [partnership](/usc/26/7701.md?p=a-2) representative.
- (b) **Binding effect—** A [partnership](/usc/26/7701.md?p=a-2) and all [partners](/usc/26/7701.md?p=a-2) of such [partnership](/usc/26/7701.md?p=a-2) shall be bound—
  - (1) by actions taken under this subchapter by the [partnership](/usc/26/7701.md?p=a-2), and
  - (2) by any final decision in a proceeding brought under this subchapter with respect to the [partnership](/usc/26/7701.md?p=a-2).

## Source credit

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

## Notes

### Editorial Notes

### Prior 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Prior sections 6223 and 6224 were repealed by Pub.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 Subsidiaries

### Effective 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.