Ezel / IRS Rulings / 201012038

CCA 201012038: A subsidiary may need to authorize a person signing its return

Number
201012038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Signing of Corporation Returns
Topics
Procedure, penalties, and administration
Code sections
§ 872, § 1502, § 6062
Ruling dated
February 15, 2010
Publicly released
March 26, 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

Chief Counsel Advice considered who could sign a subsidiary's corporate return. The advice stated that the analysis appeared correct but recommended contacting the Corporate branch for definitive confirmation because section 1502 was outside the writer's jurisdiction. From the sections 872 and 6062 perspective, the advice concluded that the person identified in the memorandum needed the subsidiary's authorization to sign.

Ruling snapshot

  • Question: Must the person signing a subsidiary's return have the subsidiary's authorization?
  • Outcome: Advice given
  • Key authorities: IRC §§ 872, 1502, and 6062

Full text (IRS public release)

ID: CCA_2010021511323543 Number: 201012038
Release Date: 3/26/2010
Office: ----------------
UILC: 6062.00-00

From: --------------------
Sent: Monday, February 15, 2010 11:32:37 AM
To: ------------------
Cc:
Subject: RE: Question/ -------

Your analysis seems correct, but as section 1502 is not in my jurisdiction, I suggest you contact
Corporate if you require definitive confirmation. From a 872/6062 perspective, it seems that Ms. ------------
------------ needs to have the sub's authorization to sign.

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