CCA 200911031: The submitted Form 2848 was acceptable

Number
200911031
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Miscellaneous Issues
Topics
Code sections
§ 9999
Ruling dated
February 6, 2009
Publicly released
March 13, 2009

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 answered a question about a power of attorney. After consulting a colleague, the writer said they agreed that the Form 2848 was acceptable. The released email gives no additional facts or analysis.

Ruling snapshot

  • Question: Was the Form 2848 acceptable?
  • Outcome: Advice given: yes.
  • Key authorities: Form 2848.

Full text (IRS public release)

ID: CCA_2009020616571454 Number: 200911031
Release Date: 3/13/2009
Office: ----------
UILC: 9999.00-00

From: ------------------------
Sent: Friday, February 06, 2009 4:57:17 PM
To: ---------------------
Cc:
Subject: RE: POA question

I check with my colleague and we both agree that the form 2848 is acceptable.

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