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Chief Counsel Advice 1024065 Released June 18, 2010 Advice

CCA 1024065: Appraisal and Form 8283 signatures must come from the appraiser who conducted the appraisal

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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

The Office of Chief Counsel advised that the person who signs Form 8283 and the appraisal must be the appraiser who conducted the appraisal. A signature from someone else means the appraisal is not a qualified appraisal for purposes of IRC § 170, and the claimed deduction may be disallowed. The memo states that a properly executed Form 8283 appraisal summary is required to substantiate the contribution. It notes uncertainty about how the Tax Court would apply substantial-compliance principles to Form 8283, and also identifies a related Circular 230 concern.

Ruling snapshot

  • Question: Who must sign the appraisal and Form 8283 for a charitable contribution deduction?
  • Outcome: Advice given
  • Key authorities: IRC § 170; Form 8283; Circular 230

Full text (IRS public release)

ID: CCA_2010051712495045 Number: 201024065
Release Date: 6/18/2010
Office: -------------
UILC: 170.02-00, 170.12-09, 999.00-00

From: -----------------------
Sent: Monday, May 17, 2010 12:49:54 PM
To: ----------------------------------------------------------
Cc: ------------------------------------------
Subject: RE: Information: ACT: Who signs form 8283 for appraisal ---------

There is no exception for the referenced entities. If someone other than the person(s) who conducted the
appraisal is signing the appraisal than the appraisal is not a qualified appraisal for purposes of section
170 and the claimed deduction may be disallowed. This is regardless of whether the person signing is or
is not an appraiser.

The person who signs the 8283 and the appraisal must be the appraiser who conducted the appraisal.
Attaching a properly executed 8283 (i.e., "appraisal summary") is required to substantiate the
contribution, so failure to do so should lead to disallowance of the deduction.

However, we are not aware of any cases where the 8283 was not signed by the right person. Some Tax
Court cases have taken the view that "substantial compliance" with certain substantiation requirements
under the 170 regs is sufficient (e.g., Bond and Simmons). Both of those cases had to do with the
appraisal itself, though -- not the 8283. It is, therefore, uncertain how the Tax Court would resolve this
issue. Furthermore, this creates a Circular 230 issue, as previously discussed, because the Service must
be able to hold the appraiser responsible for any false or fraudulent overstatement in the appraisal.

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