Ezel / IRS Rulings / 200937027

CCA 200937027: All trustees must sign a TEFRA extension unless fiduciary power was delegated in writing

Number
200937027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
July 23, 2009
Publicly released
September 11, 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 advised that the trust's trustees needed to sign Form 872-P, a TEFRA statute-extension form, unless the other trustees had delegated the relevant fiduciary power. The advice explains that the trust documents required majority consent for actions other than those specifically identified, while another provision allowed delegation of fiduciary power in a writing filed with the trust's records. Without a delegation from the other trustees, all of them needed to sign the form.

Ruling snapshot

  • Question: Who must sign Form 872-P for a trust when the trustees have not delegated fiduciary power?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229; Form 872-P; TEFRA consent provisions.

Full text (IRS public release)

ID: CCA_2009072310191637 Number: 200937027
Release Date: 9/11/2009
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Thursday, July 23, 2009 10:19:18 AM
To: -------------------
Cc: -----------
Subject: RE: TEFRA Consent

Page 7 says that all actions (other than the ones specified) need majority consent. Page 9 allows
delegation of fiduciary power in a writing filed with the records of the trust.

So absent a delegation from the other trustees, you need the other trustees to also sign the Form 872-P.

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