For taxable years beginning before 2018, the tax matters partner of a partnership (or LLC that is classified as a partnership for US federal income tax purposes) represents the partnership (or LLC) before the IRS in all tax matters for a specific taxable year and is responsible for many of the partnership's (or LLC's) tax matters (such as preparing and filing tax returns, providing tax information to the partners (or members), and managing any audit process or investigation). The partnership (or LLC) agreement may grant additional powers to the tax matters partner (such as making tax elections on behalf of the partnership (or LLC)).

For taxable years beginning on or after January 1, 2018, the partnership representative represents the partnership (or LLC) before the IRS. For a sample partnership representative provision, see Standard Clause, LLC Agreement: Partnership Representative Provision.