Ezel / IRS Rulings / 200917041

CCA 200917041: IRS could request a conflict waiver for dual representation

Number
200917041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Ethics
Topics
Income and deductions
Code sections
§ 7525
Ruling dated
March 24, 2009
Publicly released
April 24, 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 email addressed dual representation, a conflict of interest, and section 7525. The writer did not think the IRS had an affirmative duty to explain the implications of the dual representation to the taxpayer's officer. The writer advised that Circular 230 gave the IRS the right to request a conflict-of-interest waiver.

Ruling snapshot

  • Question: Did the IRS have to explain a dual-representation conflict to the taxpayer's officer, and could it request a waiver?
  • Outcome: Advice given: no affirmative explanation duty was identified, and the IRS could request a conflict waiver.
  • Key authorities: IRC § 7525; Circular 230.

Full text (IRS public release)

ID: CCA_2009032415204226 Number: 200917041
Release Date: 4/24/2009
Office: --------------
UILC: 0099.09-00

From: ----------------------------
Sent: Tuesday, March 24, 2009 3:20:44 PM
To: --------------------
Cc:
Subject: RE: Conflict of Interest and Section 7525 - --------------------------------

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

I don't think we have an affirmative obligation to explain to the taxpayer's officer the implications of the
dual representation. We do, under Circular 230, have a right to request the conflict of interest waiver.

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