CCA 200931055: Existing power of attorney may cover TEFRA notices

Plain-English summary

Chief Counsel advised that a power of attorney given for other purposes will not automatically be effective for TEFRA matters unless the partner files a statement requesting that treatment. If an existing Form 2848 and the partner's letter can fairly be read together as requesting TEFRA coverage, no further action is needed. If there is doubt, the Service may ask the partner to state specifically that the existing power of attorney should apply to TEFRA partnership matters, or the partner may submit a new Form 2848 that expressly references those matters.

Ruling snapshot

• Question: When can an existing Form 2848 authorize receipt of TEFRA partnership notices?
• Outcome: Advice given
• Key authorities: IRC § 6223; Treas. Reg. § 301.6223(c)-1(e); Forms 2848 and 1040

Full text (IRS public release)

ID: CCA_2009063008282737 Number: 200931055
Release Date: 7/31/2009
Office: -------------
UILC: 6223.03-00

From: --------------------
Sent: Tuesday, June 30, 2009 8:28:31 AM
To: --------------------------
Cc: ------------
Subject: RE: F/U on 5 19 09 email

It depends on how you got it. Treas. Reg. 301.6223(c)-1(e) says that a POA given for other purposes will not be given effect for TEFRA purposes unless the partner files a statement asking that it be given such effect. The existing Form 2848 only references his "individual income tax" "Form 1040" matters. His letter says that TEFRA notices should be provided to "his attorney's". If the existing Form 2848 accompanied this request and his request can fairly be construed as referring to that Form 2848, you don't need anything further. If there is any doubt, you can send him a letter asking that he specifically state that, pursuant to the above regulation, that he is asking that his existing POA form be given effect for TEFRA purposes. Or he can provide a new Form 2848 that specifically references TEFRA partnership matters.