Ezel / IRS Rulings / 200913044

CCA 200913044: A TEFRA power of attorney might not govern a separate FOIA request

Number
200913044
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Confidentiality and Disclosure of Returns and Return Information
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
October 8, 2008
Publicly released
March 27, 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 whether a power of attorney covering the TEFRA partnership provisions also was required for a disclosure or Freedom of Information Act request. The power applied "for purposes of Subchapter C," meaning the TEFRA provisions. Counsel said it was therefore arguable that the power was not required for section 6103 or a FOIA request made outside those provisions. The remainder of the released response was redacted.

Ruling snapshot

  • Question: Did a power of attorney limited to TEFRA Subchapter C control a separate section 6103 or FOIA request?
  • Outcome: Advice given: arguably not, if the request fell outside the TEFRA provisions.
  • Key authorities: IRC § 6103; TEFRA Subchapter C; Freedom of Information Act.

Full text (IRS public release)

ID: CCA-108124-08 Number: 200913044
Release Date: 3/27/2009
Office: --------------
UILC: 6103.00-00

From: -------------------
Sent: Wed 10/08/2008 12:46 PM
To: ---------------------------------------
Cc: -------------------------------------------------------------------------------------------------------------------------
------------------------
Subject: RE: TEFRA FOIA

The POA is "for purposes of Subchapter C" (the TEFRA provisions). So arguably the POA would not be
required for purposes of section 6103 or a FOIA request outside of these provisions. ---------------------------
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