Great read from the IRS Field Attorneys on Tax Matter Partner (TMP). This is a subject I see done incorrectly a lot on tax returns.
First, do not have a TMP on a non-TEFRA return. It is incorrect and could be an issue for your client in the future. Second, if you have a TEFRA partnership, for the most part, the TMP must be a general partner. They cannot be a limited partner (except in very limited circumstances).
The interesting thing that IRS Field Attorney Advice highlight in 20161801F is that often practitioners need to look to local law and partnership agreements before selecting an TMP.
Relevant Cites: IRS Field Attorney Advice 20161801F
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