Ezel / IRS Rulings / 200919034

CCA 200919034: S corporation officer had to sign TEFRA extension

Number
200919034
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
March 30, 2009
Publicly released
May 8, 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 who could sign documents for an S corporation serving as a tax matters partner in TEFRA proceedings. An officer of the S corporation had to sign the extension, not merely a shareholder. A shareholder could bind the corporation only if the shareholder also was an officer or manager authorized under state law. Chief Counsel also advised that the tax matters partner could sign a Form 2848 power of attorney for the partnership in connection with the TEFRA proceedings.

Ruling snapshot

  • Question: Who could sign a TEFRA extension and related power of attorney when an S corporation was the tax matters partner?
  • Outcome: Advice given: an authorized S corporation officer had to sign, and the tax matters partner could sign the partnership's Form 2848.
  • Key authorities: IRC § 6229; Form 2848.

Full text (IRS public release)

ID: CCA_2009033012063537 Number: 200919034
Release Date: 5/8/2009
Office: --------------
UILC: 6229.02-00

From: -------------------
Sent: Monday, March 30, 2009 12:06:37 PM
To: --------------------
Cc: ---------------------------------
Subject: RE: TEFRA Extensions

An officer of the S corporation TMP must sign, not a shareholder. A shareholder of an S corporation has
no power to bind the S corporation unless that shareholder also happens to be an officer/manager
authorized to bind the corporation under state law. ---------------------------------------------

The TMP can also sign a Form 2848 power for the partnership related to TEFRA proceedings, --------------
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