### Question
How does PARTNERSHIP ACTIONS define tax matters partner?


### Answer
Under *26 U.S.C. § 240*, **tax matters partner** is defined as:

> the person who is the tax matters partner under Code Section 6231(a)(7) and who under these Rules is responsible for keeping each partner fully informed of the partnership action

#### Citation:
  - *26 U.S.C. § 240*
  - Heading: **TITLE XXIV.-PARTNERSHIP ACTIONS**

