Ezel / IRS Rulings / 200940027

CCA 200940027: A TIEA is an executive agreement

Number
200940027
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Other Tax Information Exchange Agreements
Topics
Other topics
Code sections
§ 9114
Ruling dated
February 19, 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 states that a tax information exchange agreement is an executive agreement and does not require Senate approval. The message gives that conclusion in response to a question about the legal status of a TIEA.

Ruling snapshot

  • Question: Does a tax information exchange agreement require Senate approval?
  • Outcome: Advice given.
  • Key authorities: UILC 9114.09-02.

Full text (IRS public release)

ID: CCA-219757-09 Number: 200940027
Release Date: 10/2/2009
Office: ----------------------------
UILC: 9114.09-02

From: ------------------------
Sent: Thu 2/19/2009 7:57 AM
To: --------------
Cc: ----------------------------
Subject: --------- Tax Issues

Hi ------yes, a TIEA is an executive agreement, does not need Senate
approval.

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