### Question
What does notice partner mean?


### Answer
**Notice partner** has the following meaning in *26 U.S.C. § 6231*:

> a partner who, at the time in question, would be entitled to notice under subsection (a) of section 6223 (determined without regard to subsections (b)(2) and (e)(1)(B) thereof)

#### Citation:
  - *26 U.S.C. § 6231*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Tax Treatment of Partnership Items**

