Ezel / IRS Rulings / 200940025

CCA 200940025: Old Forms 872 remain valid when signed by the Service

Number
200940025
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229
Ruling dated
August 17, 2009
Publicly released
October 2, 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 addresses the transition from old Forms 872 and 872-A to new versions. It states that an old form remains valid if signed by the Service, while asking a taxpayer to sign a new form should be decided case by case. It also says that modifications restricting a new form should use the existing procedures for restricted consents, and that a taxpayer with no TEFRA partnership interests generally has no reason to sign the new form.

Ruling snapshot

  • Question: How should the Service handle old and new Forms 872 and 872-A when a taxpayer may have TEFRA partnership interests?
  • Outcome: Advice given.
  • Key authorities: IRC § 6229.

Full text (IRS public release)

ID: CCA_2009081709275337 Number: 200940025
Release Date: 10/2/2009
Office: --------------
UILC: 6229.02-00

From: -------------------
Sent: Monday, August 17, 2009 9:27:54 AM
To: -----------------
Cc: ---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------
Subject: RE: New Forms 872 and 872-A

  1. The old Forms are still valid if signed by the Service. Whether we ask taxpayers to sign again, using
    the new version of the Form, should be determined on a case by case basis. If the taxpayer clearly has no TEFRA partnership interests there would be no point in getting them to sign the new form.

  2. At least for now, any modification to the new Form restricting its application should go through the
    existing procedures for securing restricted consents. The Form on its face does not extend the taxpayer's period for TEFRA partnerships if the taxpayer has no such interests, so this should not be a problem. If they have such interests, then requesting a restriction should follow our normal review procedures for requests for restricted consents.

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