Ezel / IRS Rulings / 200914048

CCA 200914048: Two taxpayers needed separate power-of-attorney forms

Number
200914048
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Miscellaneous Issues
Topics
Other topics
Code sections
§ none cited
Ruling dated
March 12, 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 responded to a question about an individual and a firm appearing together on one power-of-attorney form. The advice understood the facts to involve two taxpayers naming the same representative on a single Form 2848. On that assumption, each taxpayer had to submit a separate Form 2848. The email asked the recipient to clarify if that understanding of the facts was incorrect.

Ruling snapshot

  • Question: Could an individual taxpayer and a firm use one Form 2848 to name the same representative?
  • Outcome: Advice given: no, the two taxpayers must submit separate forms.
  • Key authorities: Form 2848, Power of Attorney and Declaration of Representative.

Full text (IRS public release)

ID: CCA_2009031206470054 Number: 200914048
Release Date: 4/3/2009
Office: ----------
UILC: 9999.00-00

From: ------------------------
Sent: Thursday, March 12, 2009 6:47:07 AM
To: -------------------
Cc:
Subject: RE: F2848

When you say that a POA has included an individual and a firm on the same form, I take it that you are saying that two taxpayers (an individual and firm) have submitted one Form 2848 naming the same person as their representative. If I am not correct , please let me know. Assuming that I am correct, the taxpayers must submit separate Forms 2848.

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