Ezel / IRS Rulings / 200915046

CCA 200915046: Tax information exchange agreement required no congressional approval

Number
200915046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
(blank)
Topics
Other topics
Code sections
§ 9115
Ruling dated
February 19, 2009
Publicly released
April 10, 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

An IRS attorney answered a question about approval of a tax information exchange agreement, commonly called a TIEA. The attorney stated that a TIEA is an executive agreement and does not require approval by the Senate or Congress. Such an agreement is usually signed by the Secretary of the Treasury or the Assistant Secretary. The released email provides no further facts about the agreement or the underlying tax issue.

Ruling snapshot

  • Question: Does a tax information exchange agreement require Senate or other congressional approval?
  • Outcome: Advice given: no, because a TIEA is an executive agreement.
  • Key authorities: Executive-agreement treatment of tax information exchange agreements.

Full text (IRS public release)

ID: CCA_2009021908105416 Number: 200915046
Release Date: 4/10/2009
Office: ----------------------------
UILC: 9115.04-06

From: -----------------------
Sent: Thursday, February 19, 2009 8:10:58 AM
To: ---------------
Cc:
Subject: RE: U.S. - --------- Tax Issues --------

-------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------

Hi ----: yes, a TIEA is an executive agreement, does not need Senate or other
congressional approval. A TIEA is usually signed by the Secretary of
Treasury or the Assistant Secretary.

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