Ezel / IRS Rulings / 201005041

CCA 201005041: A refund check may be sent to an authorized attorney or agent

Number
201005041
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Authority to Make Credits or Refunds
Topics
Procedure, penalties, and administration
Code sections
§ 6402
Ruling dated
January 11, 2010
Publicly released
February 5, 2010
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 2010, 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 2010
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 internal IRS Chief Counsel advice addresses where the Service may send a taxpayer's refund check. It explains that Treas. Reg. § 301.6402-2(f)(1) permits a check payable to the taxpayer to be sent in care of an attorney or agent whose power of attorney specifically authorizes receipt of the check. If the taxpayer wants the check sent to the representative, the attorney should submit Form 2848, have the taxpayer initial line 6, and designate the representative who may receive refund checks.

Ruling snapshot

  • Question: May a taxpayer's refund check be sent in care of an attorney or agent with specific authorization?
  • Outcome: Advice given.
  • Key authorities: IRC § 6402; Treas. Reg. § 301.6402-2(f)(1); Form 2848.

Full text (IRS public release)

ID: CCA_2010011109292438 Number: 201005041
Release Date: 2/5/2010
Office: ----------------------------
UILC: 6402.00-00

From: ----------------------
Sent: Monday, January 11, 2010 9:29:25 AM
To: --------------------------
Cc: ----------------------------------------------------------------- Subject: Question asked in October 2009

--------------

Treas. Reg. § 301.6402-2(f)(1) permits the Service to send a refund check, payable to the taxpayer, in care of an attorney or agent who has filed a power of attorney specifically authorizing him or her to receive such check. If the taxpayer would like the refund check sent to the POA or attorney of record, the attorney should submit a completed Form 2848, Power of Attorney and Declaration of Representative, and have the taxpayer initial line 6 and designate the name of the representative to receive refund checks.

Please let me know if you have additional questions.

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