Ezel / IRS Rulings / 200922043

CCA 200922043: TEFRA representation required added language or recognition of an existing power

Number
200922043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Notice to Partners of Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6223
Ruling dated
April 10, 2009
Publicly released
May 29, 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

In response to a TEFRA consent question, Chief Counsel directed use of Form 2848 with the additional language specified in Treasury Regulation section 301.6223(c)-1(e)(2). The email also described an alternative when a power of attorney already existed for the person involved. That person could request that the existing power be given effect for TEFRA purposes under paragraph (e)(3). The brief release provides these procedural directions without additional facts about the underlying consent.

Ruling snapshot

  • Question: How should a power of attorney be made effective for the TEFRA matter?
  • Outcome: Advice given: add the prescribed language to Form 2848 or seek recognition of an existing power under the regulation.
  • Key authorities: IRC § 6223; Treas. Reg. § 301.6223(c)-1(e)(2), (3).

Full text (IRS public release)

ID: CCA_2009041013275337 Number: 200922043
Release Date: 5/29/2009
Office: --------------
UILC: 6223.00-00

From: -------------------
Sent: Friday, April 10, 2009 1:27:57 PM
To: ----------------------
Cc: -----------
Subject: RE: TEFRA consent question

Use Form 2848 that includes additional language as provided in Treas. Reg. 301.6223(c)-1(e)(2).

If a POA already exists for Person 1 he can ask that it be given effect for TEFRA purposes as provided in
Treas. Reg. 301.6223(c)-1(e)(3).

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