Ezel / IRS Rulings / 1020010
Chief Counsel Advice 1020010 Released May 21, 2010 Advice

CCA 1020010: Counsel discussed who may sign a government employer's tax documents

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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

In an internal Chief Counsel email concerning an individual closing-agreement case, the sender stated that the regulations under IRC § 6501(c)(4) do not specify who may sign a consent. The email cited Rev. Rul. 83-41 for looking to the person authorized to sign the relevant tax returns, and noted that the rules for signing federal-agency tax returns are broad and flexible. It cited §§ 3404 and 3122, which allow returns to be made by specified officers, employees, agency heads, or designated agents with responsibility for wage payments or services.

Ruling snapshot

  • Question: Who may execute a consent under IRC § 6501(c)(4) and sign federal-agency employment-tax returns?
  • Outcome: Advice given
  • Key authorities: IRC §§ 3122, 3404, and 6501(c)(4); Rev. Rul. 83-41

Full text (IRS public release)

ID: CCA_2010031811580332 Number: 201020010
Release Date: 5/21/2010
Office: -----------------------------
UILC: 3404.00-00

From: --------------------
Sent: Thursday, March 18, 2010 11:58:10 AM
To: -----------------------------------------------------------------------------------------------------
Cc:
Subject: ------------- Individual Closing Agreement Case

If I remember correctly, the regulations under 6501(c)(4) do not specify who may sign consents executed
under that section, and so Rev. Rul. 83-41 says we look to the party that has authority to sign the tax
returns to execute consents. I would want to confirm this with ------. The rules about who has authority to
sign tax returns on behalf of federal agencies are very broad and flexible. See, for example, section 3404
which says that the return may be made by any officer or employee of the US, or of any agency
or instrumentality of the US, having control of the payment of wages, or appropriately designated for that
purpose. See also section 3122, which says that the return can be made by the head of the federal
agency or instrumentality having the control of the performance of services, or by such agents as such
head may designate.

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