Ezel / IRS Rulings / 201017057

CCA 201017057: No physical signature was required for the attached e-filed statement

Number
201017057
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Signing of Returns and Other Documents
Topics
Procedure, penalties, and administration
Code sections
§ 6061
Ruling dated
March 10, 2010
Publicly released
April 30, 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 confirmed that no physical signature was required on the statement at issue when it was attached to an electronically filed return. The message says the conclusion was verified with another IRS employee.

Ruling snapshot

  • Question: Was a physical signature required on a statement attached to an electronically filed return?
  • Outcome: advice given
  • Key authorities: IRC § 6061

Full text (IRS public release)

ID: CCA-310141-10 Number: 201017057
Release Date: 4/30/2010
Office: ----------
UILC: 6061.00-00

From: -------------------
Sent: Wednesday, March 10, 2010 2:11 PM
To: -------------------------
Cc: -------------------
Subject: Statement attached to return / Electronic filing ---------

Hi --------. Just wanted to confirm our discussion earlier today about no physical
signature required on the statement at issue when it is attached to a return that is
electronically filed. I verfied this with ------.

-----------

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