Ezel / IRS Rulings / 200936032

Area counsel authorization for IRS testimony

Number
200936032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Confidentiality and Disclosure of Returns and Return Information; Disclosure in Judicial or Administrative Tax Administration Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
July 9, 2009
Publicly released
September 4, 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

This Chief Counsel Advice addressed which IRS counsel should authorize or deny testimony. It pointed to Delegation Order 11-2 in IRM 1.2.49.2 and the delegation charts in Exhibit 1.2.49-2. The advice stated that the area counsel with jurisdiction over the case should make the authorization decision, even if that counsel is not the same person with regular supervisory authority over the legal issues. It gave the example of a Small Business revenue agent testifying in a case under LMSB jurisdiction, where the LMSB area counsel would authorize the testimony.

Ruling snapshot

  • Question: Which area counsel should authorize or deny IRS testimony?
  • Outcome: Advice given.
  • Key authorities: IRC § 6103; IRM 1.2.49.2 and Exhibit 1.2.49-2.

Full text (IRS public release)

ID: CCA_2009070909224153 Number: 200936032
Release Date: 9/4/2009
Office: --------------
UILC: 6103.00-00, 6103.08-04

From: ----------------
Sent: Thursday, July 09, 2009 9:22:47 AM
To: ---------------------
Cc:
Subject: RE: testimony authorization question

Del Order 11-2 is in IRM 1.2.49.2. The chart that lists the specific delegations is Exhibit 1.2.49-2 and begins on page 8, with the charts of who can authorize testimony beginning on page 33.

This looks to me like it belongs under table 2. The area counsel with jurisdiction over the case is the one who should authorize or deny testimony. This might or might not be the same area counsel with regular supervisory authority over legal issues usually worked by the deponent/witness. For example, a SB RA called to testify in a case under LMSB jurisdiction would be authorized to testify by the area counsel for LMSB.

Hope that helps. If you have further questions, please do not hesitate to contact me.

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