### Question
What is the definition of notice partner?


### Answer
The definition of **notice partner** is as follows in *26 U.S.C. § 240*:

> a person who is a notice partner under Code Section 6231(a)(8)

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

