Ezel / IRS Rulings / 200914037

CCA 200914037: A subsidiary tax matters partner could sign Form 872-P/O without the parent

Number
200914037
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Parent Agent for Subsidiaries
Topics
Corporate transactions and reorganizations
Code sections
§ 1502
Ruling dated
March 9, 2009
Publicly released
April 3, 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 addressed the signature procedure for a Form 872-P/O under the consolidated-return regulation. The advice said the procedure changed after the regulation's June 28, 2002 effective date. After that date, the subsidiary tax matters partner could sign the form directly. The parent did not need to join in the signature.

Ruling snapshot

  • Question: Did the common parent have to join a subsidiary tax matters partner in signing Form 872-P/O after June 28, 2002?
  • Outcome: Advice given: no, the subsidiary tax matters partner could sign directly.
  • Key authorities: Treas. Reg. §§ 1.1502-77(a)(6)(iii) and 1.1502-77(a)(3)(v).

Full text (IRS public release)

ID: CCA_2009030914561037 Number: 200914037
Release Date: 4/3/2009
Office: --------------
UILC: 1502.77-00

From: -------------------
Sent: Monday, March 09, 2009 2:56:11 PM
To: --------------------
Cc: ------------------------------------
Subject: RE: Form 872-P/O ---------

The procedure would be different after the June 28, 2002 effective date since, under the regulation, the
TMP sub can sign directly without having the parent join in the signing. Treas. Reg. 1.1502-77(a)(6)(iii)
and -77(a)(3)(v)

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