Ezel / IRS Rulings / 1028035
Chief Counsel Advice 1028035 Released July 16, 2010 Advice

CCA 1028035: IRS required authorization before responding to an SS-8 representative

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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

Chief Counsel considered whether the IRS could respond to a representative about an SS-8 request. The advice states that the representative first had to demonstrate authorization through Form 2848. An unauthorized representative also could not request reconsideration of a taxpayer's determination. The IRS could accept the request if the taxpayer had also signed it, because section 7.01(12) contemplated a signature by either the taxpayer or the representative.

Ruling snapshot

  • Question: What authorization was required for a representative to communicate about an SS-8 request or seek reconsideration?
  • Outcome: advice given
  • Key authorities: IRC § 3121; Form 2848; section 7.01(12)

Full text (IRS public release)

ID: CCA_2010061009330741 Number: 201028035
Release Date: 7/16/2010
Office: -----------------------------
UILC: 3121.04-00

From: ---------------
Sent: Thursday, June 10, 2010 9:33:11 AM
To: ---------------
Cc: --------------------------
Subject: SS-8 Question

The IRS cannot respond to the rep about the request until the rep demonstrates his or her authorization
via a Form 2848. Furthermore, an unauthorized rep cannot ask for a reconsideration of a TP's
determination. But I think we could accept the request if the TP has also signed because section
7.01(12) contemplates signature by one or the other.

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