Series 22: 1.1.3.2.2.1. Partnership Representative

 1.1.3.2.2.1.  Partnership Representative

In addition, a general partner must assign someone to act as partnership representative for the Internal Revenue Service (IRS). A partnership representative is a person designated to act as a liaison with the IRS when it periodically conducts an audit of the partnership’s tax liability. The responsibility of the partnership representative is to help facilitate the IRS audit. A partnership must designate its representative each year at tax time. The designated individual does not need to be a general partner but may be any person who has a “substantial presence in the U