47672311_cks_and_traps_to_watch_out_for__TEFRA
[Non-TEFRA] There is no requirement for the entity to designate a person to work with the IRS and communicate with the investors. [TEFRA] 
The partnership may designate one person (the Tax Matters Partner or TMP) to work with the IRS and communicate with the other partners.
Elections & Extensions - Tricks and traps to watch out for
TEFRA