Ezel / IRS Rulings / 200906046

CCA 200906046: Digital signatures were not appropriate without specific authority

Number
200906046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Miscellaneous Issues
Topics
Other topics
Code sections
§ none cited
Ruling dated
September 29, 2008
Publicly released
February 6, 2009
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 2009, 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 2009
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 considered digital signatures by representatives of the Commissioner on Form 906 and acceptance letters. The cited Internal Revenue Manual provision directs an authorized Service official executing a closing agreement to sign after specified words and show the official's title and signing date. In the absence of specific authority permitting digital signatures, Chief Counsel advised that they were not appropriate and sought information about any other delegated documents signed digitally.

Ruling snapshot

  • Question: Could representatives of the Commissioner use digital signatures on Form 906 and acceptance letters?
  • Outcome: Advice given: digital signatures were not appropriate without specific authority.
  • Key authorities: Internal Revenue Manual 8.13.1.2.13.

Full text (IRS public release)

ID: CCA-929154-08 Number: 200906046
Release Date: 2/6/2009
Office: ---------
UILC: 9999.00-00

From: -------------------
Sent: Monday, September 29, 2008 3:48 PM
To:
Cc:
Subject: RE: Digital Signature of F906 and Acceptance Letters

------I agree that the attachment does not address any signatures by representatives of the Commissioner. As ---------- referenced in her email below, IRM 8.13.1.2.13 states that: (1) A Service official executing a closing agreement pursuant to authority delegated by the Commissioner of the Internal Revenue should sign following the words "Commissioner of the Internal Revenue" and show (by writing, printing, typing, or stamping) the signer's title and the date signed." In the absence of any specific authority allowing digital signatures, I believe that digital signatures are not appropriate. Do you know if -------- uses digital signatures for other documents that must be executed pursuant to a delegation order from the Commissioner? What other situations are digital signatures used besides personnel records? I tried calling ---------------------------------------- (see reference from -----------------
-------below). --------did not answer his phone and his phone did not roll over to voice mail. I will be out of the office on Tuesday and Wednesday. Feel free to try -------- while I am out or we can pursue on Thursday.

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