A legal opinion from the IRS Office of Chief Counsel says that a general partner or in the case of an LLC, a member manager, may sign a power of attorney (POA) for purposes of a TEFRA partnership-level examination or for other tax purposes of the partnership. A POA can also be secured from a limited partner or LLC member for the purposes of securing partnership item information and disclosing partnership information to the POA. In the case of an LLC that has no member who is also a manager, the non-member manager may sign the POA for purposes of establishing that it would be appropriate and helpful to secure partnership item information including securing documents and discussing the information with the designated individual. This advice may not be used or cited as precedent. (Chief Counsel Advice Memorandum 2015-004, 4/3/15)