Ezel / IRS Rulings / 200914041

CCA 200914041: A consent's second page could bind if evidence matched the lost first page

Number
200914041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
March 6, 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 considered whether the surviving second page of a Form 872-P/O consent could remain binding after the first page was lost. The advice said the IRS could make that case if it proved that the surviving page was consistent with the missing page. An electronic record of the first page could supply that proof. The reference on page two would need to be consistent with the electronic record of page one's contents.

Ruling snapshot

  • Question: Could page two of a Form 872-P/O be binding when page one had been lost?
  • Outcome: Advice given: potentially, if the IRS could prove consistency between the surviving page and an electronic record of the missing page.
  • Key authorities: IRC § 6229; Form 872-P/O.

Full text (IRS public release)

ID: CCA_2009030614481237 Number: 200914041
Release Date: 4/3/2009
Office: --------------
UILC: 6229.02-00

From: -------------------
Sent: Friday, March 06, 2009 2:48:17 PM
To: --------------------
Cc: -----------
Subject: RE: Form 872-P/O

I think we could make the case that page 2 by itself is binding if we can prove that it is consistent with a
lost page 1. The electronic record of page 1 might be used to prove the consistency, if the page 2
reference is consistent with our electronic record of the page 1 contents.

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