Ezel / IRS Rulings / 200948050

CCA 200948050: A TEFRA power of attorney should identify the trust and trustee precisely

Number
200948050
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Extension by Agreement
Topics
Procedure, penalties, and administration
Code sections
§ 6229, § 6110
Publicly released
November 27, 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 considers the proper naming of a trust and trustee on a power of attorney for a TEFRA partnership. Counsel states that the form is probably acceptable, but technically should identify the trust, the tax matters partner, and the trustee in the specified format. If the signer is the actual trustee of the tax matters partner, the defect should not create a problem, although Counsel suggests correcting the form.

Ruling snapshot

  • Question: How should a trust and trustee be identified on a TEFRA partnership power of attorney?
  • Outcome: Advice given
  • Key authorities: IRC § 6229; TEFRA power of attorney

Full text (IRS public release)

ID: CCA_2009102209235037 Number: 200948050
Release Date: 11/27/2009
Office: ----------
UILC: 6229.02-00

From: -------------------
Sent: Thursday, October 22, 2009 9:23:53 AM
To: -----------------
Cc: -----------
Subject: RE: POA for Tefra p/s

Its probably fine but technically it should be XYZ Trust, TMP by John Doe, Trustee. It seems pretty clear
that is the intent and if the person who signed is the actual trustee of the TMP, it should not be a
problem. But you may want to get it corrected.

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