Ezel / IRS Rulings / 200942049

CCA 200942049: One spouse may sign a Form 870-PT settlement agreement

Number
200942049
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Settlement Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6224, § 6110
Ruling dated
August 10, 2009
Publicly released
October 16, 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 settlement agreements on Form 870-PT signed by only one spouse. It states that the current form's Instruction #2 makes it unnecessary to reject an agreement solely because one spouse did not sign. Counsel advises refusing to sign in appropriate circumstances, including when the nonsigning spouse has a separate or community-property interest in the partnership that also must be settled, or when the signing spouse is insolvent and collection against the nonsigning spouse is needed. When those issues do not exist, the advice allows acceptance of one spouse's signature.

Ruling snapshot

  • Question: May the IRS accept a Form 870-PT settlement agreement signed by only one spouse?
  • Outcome: Advice given
  • Key authorities: IRC § 6224; Form 870-PT, Instruction #2

Full text (IRS public release)

ID: CCA_2009081015434137 Number: 200942049
Release Date: 10/16/2009
Office: --------------
UILC: 6224.01-01

From: -------------------
Sent: Monday, August 10, 2009 3:43:46 PM
To: --------------------
Cc: -----------
Subject: RE: Several 870-LTs signed by one spouse net adj is 0 ---------

Instruction #2 of the current form makes it unnecessary to reject an agreement if only one spouse has signed.

We would nevertheless refuse to sign such an agreement in appropriate circumstances such as when the nonsigning spouse has a separate or community property interest in the partnership that also needs to be settled or when the signing spouse is insolvent and we need to collect against the nonsigning spouse.

Where no such issues exist, however, we can accept the signature of only one spouse under the current version of the Form 870-PT.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace