Ezel / IRS Rulings / 200848025

CCA 200848025: Renamed corporation should sign a new Form SS-10 under both names

Number
200848025
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Signing of Returns and Other Documents
Topics
Procedure, penalties, and administration
Code sections
§ 6061
Ruling dated
July 2, 2008
Publicly released
November 28, 2008
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2008, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2008
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel agreed that a corporation using a new name should sign a Form SS-10 that stated its new name followed by its former name. This would leave the IRS with an SS-10 from the corporation under both its old and new names. The email concerns signing documents after a corporate name change and provides no further facts about the extension.

Ruling snapshot

  • Question: How should a renamed corporation sign a new Form SS-10?
  • Outcome: Advice given. Use the new corporate name and identify the former corporate name in parentheses.
  • Key authorities: IRC § 6061

Full text (IRS public release)

ID: CCA-721606-08 Number: 200848025
Office: --------------
Release Date: 11/28/2008

UILC: 6061.00-00

From: ------------------
Sent: Wed 7/2/2008 4:06 PM
To: ----------------------
Cc:
Subject: FW: SS-10 extension - new corporate name

We agree that you should have the new corporation sign an SS-10 as "New Corporate Name (formerly
known as "Old Corporate Name")". That way you will have an SS-10 from the old and new corporation.

If you have any questions, please give me a call.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace